Correspondence 0001193125-23-092342 from Trulieve Cannabis Corp. (TCNNF) (CIK 0001754195) (TCNNF)
Trulieve Cannabis Corp. (TCNNF) (CIK 0001754195)
Date: April 5, 2023 · CIK: 0001754195 · Accession: 0001193125-23-092342
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File numbers found in text: 000-56248
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CORRESP 1 filename1.htm CORRESP April 5, 2023 Via Edgar Submission Division of Corporation Finance Office of Life Sciences United States Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Attention: Lynn Dicker and Eric Atallah RE: Trulieve Cannabis Corp. Form 10-K/A for the Fiscal Year Ended December 31, 2021 Filed March 8, 2023 File No. 000-56248 Ladies and Gentlemen: Trulieve Cannabis Corp., a corporation incorporated under the laws of British Columbia, Canada (the “Company”), sets forth below the Company’s response to the letter, dated March 15, 2023, containing the comments of the Staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) with respect to the Company’s amendment to its annual report on Form 10-K/A for the fiscal year ended December 31, 2021, filed with the Commission on March 8, 2023 (the “Form 10-K”). In order to facilitate the Staff’s review of the Company’s response, we have restated in italics the Staff’s comments in this letter, and we have numbered the paragraph below to correspond to the numbers in the Staff’s 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. Response: The Company acknowledges the Staff’s comment and has filed a full amendment that includes all items of the form as well as currently dated Exhibit 31 and 32 certifications. If you need any additional information or if we can be of any further assistance, please do not hesitate to contact Alex D’Amico, Chief Financial Officer, at alex.damico@trulieve.com. Very truly yours, /s/ Alex D’Amico Alex D’Amico Chief Financial Officer 3494 Martin Hurst Road * Tallahassee, Florida 32312 * (844) 878-5438