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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

AI Filing Summary & Sentiment

File numbers found in text: 000-56248

Date
April 5, 2023
Author
/s/ Alex D’Amico
Form
CORRESP
Company
Trulieve Cannabis Corp. (TCNNF) (CIK 0001754195)

Letter

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

Show Raw Text
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