CORRESP Filing
Ascend Wellness Holdings, Inc.
Date: Jan. 20, 2026 · CIK: 0001756390 · Accession: 0001628280-26-002674
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File numbers found in text: 333-292300
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CORRESP 1 filename1.htm Document January 20, 2026 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. 333-292300) 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. 333-292300), and permit said Registration Statement to become effective at 2:00 p.m. (Eastern Time) on January 22, 2026, 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/ Roman Nemchenko Roman Nemchenko Chief Financial Officer