SEC Comment Letter 0000000000-23-002540 to Trulieve Cannabis Corp. (TCNNF) (CIK 0001754195) (TCNNF)
Trulieve Cannabis Corp. (TCNNF) (CIK 0001754195)
Date: March 15, 2023 · CIK: 0001754195 · Accession: 0000000000-23-002540
AI Filing Summary & Sentiment
File numbers found in text: 000-56248
Letter
United States securities and exchange commission logo March 15, 2023 Alex D’Amico Chief Financial Officer Trulieve Cannabis Corp. 6749 Ben Bostic Road Quincy, FL 32351 Re:Trulieve Cannabis Corp. Form 10-K/A for the Fiscal Year Ended December 31, 2021 Filed March 8, 2023 File No. 000-56248 Dear Alex D’Amico: We have reviewed your February 22, 2023 response to our comment letter and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our Decenber 23, 2022 letter. Form 10-K/A for the Fiscal Year Ended December 31, 2021 Exhibits 1.We note that the 906 Certification in Exhibit 32.1 is incorrectly dated March 30, 2022. Please file a full amendment that includes all items of the form as well as currently dated Exhibit 31 and 32 certifications.
FirstName LastNameAlex D’Amico Comapany NameTrulieve Cannabis Corp. March 15, 2023 Page 2 FirstName LastName Alex D’Amico Trulieve Cannabis Corp. March 15, 2023 Page 2 You may contact Lynn Dicker at (202) 551-3616 or Eric Atallah, Senior Accountant, at (202) 551-3663 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
March 15, 2023
Alex D’Amico
Chief Financial Officer
Trulieve Cannabis Corp.
6749 Ben Bostic Road
Quincy, FL 32351
Re:Trulieve Cannabis Corp.
Form 10-K/A for the Fiscal Year Ended December 31, 2021
Filed March 8, 2023
File No. 000-56248
Dear Alex D’Amico:
We have reviewed your February 22, 2023 response to our comment letter and have the
following comments. In some of our comments, we may ask you to provide us with information
so we may better understand your disclosure.
Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional
comments. Unless we note otherwise, our references to prior comments are to comments in our
Decenber 23, 2022 letter.
Form 10-K/A for the Fiscal Year Ended December 31, 2021
Exhibits
1.We note that the 906 Certification in Exhibit 32.1 is incorrectly dated March 30, 2022.
Please file a full amendment that includes all items of the form as well as currently dated
Exhibit 31 and 32 certifications.
FirstName LastNameAlex D’Amico
Comapany NameTrulieve Cannabis Corp.
March 15, 2023 Page 2
FirstName LastName
Alex D’Amico
Trulieve Cannabis Corp.
March 15, 2023
Page 2
You may contact Lynn Dicker at (202) 551-3616 or Eric Atallah, Senior Accountant, at
(202) 551-3663 if you have questions regarding comments on the financial statements and
related matters.
Sincerely,
Division of Corporation Finance
Office of Life Sciences