Correspondence 0001628280-23-030545 from Ascend Wellness Holdings, Inc. (AAWH)
Ascend Wellness Holdings, Inc.
Date: Aug. 24, 2023 · CIK: 0001756390 · Accession: 0001628280-23-030545
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File numbers found in text: 333-274149
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CORRESP 1 filename1.htm Document August 24, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Request for Acceleration – Ascend Wellness Holdings, Inc. Registration Statement on Form S-3 (SEC File No. 333-274149) Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Ascend Wellness Holdings, Inc. (the “Company”), respectfully requests that the Commission accelerate the effectiveness of the above-referenced Registration Statement on Form S-3 (File No. 333-274149), and permit said Registration Statement to become effective at 4:30 p.m. (Eastern Time) on August 25, 2023, or as soon thereafter as practicable. The Company hereby authorizes James Guttman, an attorney with our outside legal counsel, Dorsey & Whitney LLP, to orally modify or withdraw this request for acceleration. Please contact James Guttman of Dorsey & Whitney LLP at (416) 367-7376 with any questions with respect to this request. Sincerely, Ascend Wellness Holdings, Inc. /s/ Daniel Neville Daniel Neville Chief Financial Officer