SecProbe.io

CORRESP
 1
 filename1.htm

 AKANDA CORP.

 c/o Gowling WLG (Canada) LLP

 100 King St. W, Suite 1600

 Toronto, ON M5X 1G5, Canada

 Tel: +1 (416) 862-7525

 September 26, 2025

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F. St., N.E.

 Washington, D.C. 20549

 Re:
 Request for Acceleration of Effectiveness of Registration Statement on Form F-1 (File No. 333-290367)

 Ladies and Gentlemen:

 Pursuant to Rule 461 under the
Securities Act of 1933, as amended, Akanda Corp. (the " Registrant ") hereby requests the acceleration of the effective
date of the above-referenced Registration Statement on Form F-1 (File No. 333-290367 ) so
that it will become effective on Monday, September 29, 2025 at 4:00 p.m.., Eastern Time, or as soon thereafter as practicable.

 Very truly yours,

 AKANDA CORP.

 By:
 /s/ Katharyn Field

 Name:
 Katharyn Field

 Title:
 Interim Chief Executive Officer & Director

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 September 24, 2025

Katie Field
Interim Chief Executive Officer and Executive Director
Akanda Corp.
100 King St. W, Suite 1600
Toronto, ON M5X 1G5 , Canada

 Re: Akanda Corp.
 Registration Statement on Form F-1
 Filed September 18, 2025
 File No. 333-290367
Dear Katie Field:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

 Please contact Alan Campbell at 202-551-4224 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Life
Sciences
cc: Samantha M. Guido
</TEXT>
</DOCUMENT>

CORRESP
1
filename1.htm

AKANDA CORP.

1a, 1b Learoyd Road

New Romney, TN28 8XU,
United Kingdom

Tel: +44 (203) 488-9514

September 27, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. St., N.E.

Washington, D.C. 20549

    Re:
    Request for Acceleration of Effectiveness of Registration Statement on Form F-1 (File No. 333-281945)

Ladies and Gentlemen:

Pursuant to Rule 461 under
the Securities Act of 1933, as amended, Akanda Corp. (the “Registrant”) hereby requests the acceleration of the effective
date of the above-referenced Registration Statement on Form F-1 (File No. 333-281945) so
that it will become effective on Monday, September 30, 2024 at 9:00 a.m., Eastern Time, or as soon thereafter as practicable.

    Very truly yours,

    AKANDA CORP.

    By:
    /s/ Katharyn Field

    Name:
    Katharyn Field

    Title:
    Interim Chief Executive Officer & Director

CORRESP
1
filename1.htm

September 27, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 Re: Akanda Corp.

Registration Statement on Form F-1, as
amended

File No. 333-281945

Request for Acceleration of Effective Date

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and
Regulations under the Securities Act of 1933, as amended (the “Securities Act”), Univest Securities, LLC, as the representative
of the several underwriters, hereby joins in the request of Akanda Corp. for acceleration of the effective date of the above-referenced
registration statement on Form F-1, as amended (the “Registration Statement”), so that it becomes effective as
of 9:00 a.m. Eastern Time on Monday, September 30, 2024, or as soon thereafter as possible.

Pursuant to Rule 460 of the General Rules and
Regulations of the Securities Act, please be advised that there will be distributed to each underwriter, who is reasonably anticipated
to be invited to participate in the distribution of the securities, as many copies of the proposed form of preliminary prospectus as appears
to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned has and will comply, and it has
been informed or will be informed by any participating dealers that they have complied or will comply, with the requirements of Rule 15c2-8
under the Securities Exchange Act of 1934, as amended.

[Signature Page to Follow]

    Very truly yours,

    UNIVEST SECURITIES, LLC

    By:
    /s/ Bradley Richmond

    Name
    Bradley Richmond

    Title:
    COO and Head of Investment Banking

[Signature Page to Underwriters’
Acceleration Request]

CORRESP
1
filename1.htm

Univest Securities LLC

75 Rockefeller Plaza, Suite 1838

New York, NY 10019

March 18, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, NE

Washington, D.C. 20549

Attention: Tamika Sheppard

 Re: Akanda Corp. (the “Company”)

Registration Statement on Form F-1

    File No. 333-277182 (the “Registration
Statement”)

Dear Ms. Sheppard:

In accordance with Rule
461 under the Securities Act of 1933, as amended (the “Act”), and as the representative of the several underwriters
of the Company’s proposed public offering, we wish to advise you that we hereby join with the Company’s request that the effective
date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:00pm, Eastern Time, on
March 18, 2024, or as soon thereafter as practicable.

Pursuant to Rule 460 under
the Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus, dated March 11, 2024, through the
date hereof, to prospective underwriters, institutional investors, dealers and others as appears to be reasonable to secure adequate distribution
of the Preliminary Prospectus.

We, the undersigned, as
representatives of the several underwriters, have complied and will continue to comply, and we have been informed by the participating
underwriters and dealers that they have complied and will continue to comply, with the requirements of Rule 15c2-8 under the Securities
Exchange Act of 1934, as amended.

Please contact Joseph E.
Segilia, Esq., Sullivan & Worcester LLP, counsel of the representative of the underwriters, at (212)660-3027 to provide notice of
effectiveness, or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter.

[Signature page follows]

    Very truly yours,

    As representative of the underwriters

    Univest Securities, LLC

    By:
    /s/ Brad Richmond

    Name:
    Brad Richmond

    Title:
    COO and Co-Head of Investment Banking

cc:  Joseph E. Segilia, Esq., Sullivan & Worcester LLP

CORRESP
1
filename1.htm

Univest Securities LLC

75 Rockefeller Plaza, Suite 1838

New York, NY 10019

March 18, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, NE

Washington, D.C. 20549

Attention: Tamika Sheppard

 Re: Akanda Corp. (the “Company”)

    Registration Statement on Form F-1

    File No. 333-277182 (the “Registration Statement”)

Dear Ms. Sheppard:

Reference is made to our letter,
filed as correspondence via EDGAR on March 18, 2024, in which we, as representative of the underwriters of the Company’s proposed
public offering, joined the Company’s request for acceleration of the effective date of the above-referenced Registration Statement
for Monday, March 18, 2024, at 4:00 p.m. Eastern Time, or as soon thereafter as practicable, in accordance with Rule 461 under the Securities
Act of 1933, as amended. The Company is no longer requesting that such Registration Statement be declared effective at this time and we
hereby formally withdraw our request for acceleration of the effective date.

    Very truly yours,

    As representative of the underwriters

    Univest Securities, LLC

    By:
    /s/ Brad Richmond

    Name:
    Brad Richmond

    Title:
    COO and Co-Head of Investment Banking

cc:	Joseph E. Segilia, Esq., Sullivan & Worcester LLP

CORRESP
1
filename1.htm

Akanda corp.

1a, 1b Learoyd Road

New Romney TN28 8XU

United Kingdom

March 18, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, NE

Washington, D.C. 20549

Attn:	Tamika Sheppard

 Re: Akanda Corp. (the “Company”)

Registration Statement on Form F-1

    File No. 333-277182 (the “Registration
Statement”)

Dear Ms. Sheppard:

Pursuant to Rule 461
under the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby respectfully requests acceleration
of the effective date of the above-referenced Registration Statement, so that it may become effective at 4:00pm, Eastern time, on March
18, 2024, or as soon thereafter as practicable.

The Company understands
that the staff of the U.S. Securities and Exchange Commission (the “Commission”) will consider this request for acceleration
of the effective date of the Registration Statement as confirmation by the Company of its awareness of its responsibilities under the
Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of the registered securities
covered by the Registration Statement.

If you have any questions
regarding the foregoing, please contact our counsel, Mr. Mark C. Lee of Rimon, P.C. at (916)603-3444.
In addition, it would be greatly appreciated if you could please call Mr. Lee to notify him when the Registration Statement has been declared
effective.

[Signature page follows]

    Sincerely,

    Akanda Corp.

    By:
    /s/ Katie Field

    Katie Field

    Interim Chief Executive Officer

 cc: Mark C. Lee, Esq., Rimon, P.C.

    Sharagim Habibi, Esq., Gowling WLP (Canada) LLP

CORRESP
1
filename1.htm

Akanda corp.

1a, 1b Learoyd Road

New Romney TN28 8XU

United Kingdom

March 18, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, NE

Washington, D.C. 20549

Attn:	Tamika Sheppard

    Re:
    Akanda Corp. (the “Company”)

    Registration Statement on Form F-1

    File No. 333-277182 (the “Registration Statement”)

Dear Ms. Sheppard:

Reference is made to our
letter, filed as correspondence via EDGAR on March 18, 2024, in which we requested for acceleration of the effective date of the above-referenced
Registration Statement for Monday, March 18, 2024, at 4:00 p.m. Eastern Time, or as soon thereafter as practicable, in accordance with
Rule 461 under the Securities Act of 1933, as amended. The Company is no longer requesting that such Registration Statement be declared
effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

[Signature page follows]

    Sincerely,

    Akanda Corp.

    By:
    /s/ Katie Field

    Katie Field

    Interim Chief Executive Officer

    cc:
    Mark C. Lee, Esq., Rimon, P.C.

    Sharagim Habibi, Esq., Gowling WLP (Canada) LLP

CORRESP
1
filename1.htm

Univest Securities LLC

75 Rockefeller Plaza, Suite 1838

New York, NY 10019

March 18, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, NE

Washington, D.C. 20549

Attention: Tamika Sheppard

    Re:
    Akanda Corp. (the “Company”)

    Registration Statement on Form F-1

    File No. 333-277182 (the “Registration Statement”)

Dear Ms. Sheppard:

In accordance with Rule
461 under the Securities Act of 1933, as amended (the “Act”), and as the representative of the several underwriters
of the Company’s proposed public offering, we wish to advise you that we hereby join with the Company’s request that the effective
date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:30pm, Eastern Time, on
March 19, 2024, or as soon thereafter as practicable.

Pursuant to Rule 460 under
the Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus, dated March 11, 2024, through the
date hereof, to prospective underwriters, institutional investors, dealers and others as appears to be reasonable to secure adequate distribution
of the Preliminary Prospectus.

We, the undersigned, as
representatives of the several underwriters, have complied and will continue to comply, and we have been informed by the participating
underwriters and dealers that they have complied and will continue to comply, with the requirements of Rule 15c2-8 under the Securities
Exchange Act of 1934, as amended.

Please contact Joseph E.
Segilia, Esq., Sullivan & Worcester LLP, counsel of the representative of the underwriters, at (212)660-3027 to provide notice of
effectiveness, or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter.

[Signature page follows]

    Very truly yours,

    As representative of the underwriters

    Univest Securities, LLC

    By:
    /s/ Brad Richmond

    Name:
    Brad Richmond

    Title:
    COO and Co-Head of Investment Banking

    cc:

    Joseph E. Segilia, Esq., Sullivan & Worcester LLP

CORRESP
1
filename1.htm

Akanda corp.

1a, 1b Learoyd Road

New Romney TN28 8XU

United Kingdom

March 18, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, NE

Washington, D.C. 20549

Attn:	Tamika Sheppard

    Re:
    Akanda Corp. (the “Company”)

    Registration Statement on Form F-1

    File No. 333-277182 (the “Registration Statement”)

Dear Ms. Sheppard:

Pursuant to Rule 461
under the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby respectfully requests acceleration
of the effective date of the above-referenced Registration Statement, so that it may become effective at 4:30pm, Eastern time, on March
19, 2024, or as soon thereafter as practicable.

The Company understands
that the staff of the U.S. Securities and Exchange Commission (the “Commission”) will consider this request for acceleration
of the effective date of the Registration Statement as confirmation by the Company of its awareness of its responsibilities under the
Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of the registered securities
covered by the Registration Statement.

If you have any questions
regarding the foregoing, please contact our counsel, Mr. Mark C. Lee of Rimon, P.C. at (916)603-3444.
In addition, it would be greatly appreciated if you could please call Mr. Lee to notify him when the Registration Statement has been declared
effective.

[Signature page follows]

    Sincerely,

    Akanda Corp.

    By:
    /s/ Katie Field

    Katie Field

    Interim Chief Executive Officer

    cc:
    Mark C. Lee, Esq., Rimon, P.C.

    Sharagim Habibi, Esq., Gowling WLP (Canada) LLP

United States securities and exchange commission logo
February 22, 2024
Katie Fields
Interim Chief Executive Officer
Akanda Corp.
1a, 1b Learoyd Road
New Romney TN28 8XU , United Kingdom
Re:Akanda Corp.
Registration Statement on Form F-1
Filed February 20, 2024
File No. 333-277182
Dear Katie Fields:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Tamika Sheppard at 202-551-8346 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Mark C. Lee

CORRESP
1
filename1.htm

AKANDA CORP.

1a, 1b Learoyd
Road

New Romney TN28 8XU

United Kingdom

January 25, 2024

SUBMISSION VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

    Attn:
    Ms. Doris Stacey Gama

    Re:
    Akanda Corp.

    Registration Statement on Form F-3

    Filed January 18, 2024

    File No. 333-276577

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933,
as amended, Akanda Corp. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration
Statement to January 29, 4:00 p.m., Eastern Time, or as soon thereafter as is reasonably practicable.

Thank you for your assistance in processing this filing.
Should you have any questions or comments regarding this matter, please do not hesitate to contact the Company’s counsel, Mr. Mark
C. Lee at (916) 603-3444.

    Sincerely,

    By:
    /s/ Katie Field

    Katie Field

    Interim Chief Executive Officer

    and Director

    cc:
    Mark C. Lee, Esq., Rimon, P.C.

United States securities and exchange commission logo
January 25, 2024
Katie Field
Interim Chief Executive Officer
Akanda Corp.
1a, 1b Learoyd Road
New Romney, TN28 8XU
Re:Akanda Corp.
Registration Statement on Form F-3
Filed January 18, 2024
File No. 333-276577
Dear Katie Field:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Doris Stacey Gama at 202-551-3188 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Mark Lee, Esq.

CORRESP
1
filename1.htm

Akanda
corp.

1a, 1b Learoyd Road

New Romney TN28 8XU

United Kingdom

March 10, 2022

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

    Attn:
    Dillon Hagius

    Christine Westbrook

    Re:
    Akanda Corp. (the “Company”)

    Registration Statement on Form F-1

    File No. 333-262436 (the “Registration Statement”)

Dear Mr. Hagius and Ms. Westbrook:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby respectfully
requests acceleration of the effective date of the above-referenced Registration Statement, so that it may become effective at 4:00pm,
Eastern time, on March 14, 2022, or as soon thereafter as practicable.

The
Company understands that the staff of the U.S. Securities and Exchange Commission (the “Commission”) will consider
this request for acceleration of the effective date of the Registration Statement as confirmation by the Company of its awareness of its
responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering
of the registered securities covered by the Registration Statement.

If
you have any questions regarding the foregoing, please contact our counsel, Mr. Mark C. Lee of Rimon, P.C. at (916)
603-3444. In addition, it would be greatly appreciated if you could please call Mr. Lee to notify him when the Registration
Statement has been declared effective.

[Signature page follows]

    Sincerely,

    Akanda Corp.

    By:
    /s/ Tejinder Virk

    Tejinder Virk

    Chief Executive Officer

    cc:
    Mark C. Lee, Esq., Rimon, P.C.

    Eric Foster, Esq., Dentons Canada LLP

Boustead
Securities, LLC

6 Venture, Suite 395

Irvine, CA 92618

March 10, 2022

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

    Attention:
    Dillon Hagius

    Christine Westbrook

    Re:
    Akanda Corp. (the “Company”)

    Registration Statement on Form F-1

    File No. 333-262436 (the “Registration Statement”)

Dear Mr. Hagius and Ms. Westbrook:

In
accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), and as the representative of
the several underwriters of the Company’s proposed public offering, we wish to advise you that we hereby join with the Company’s
request that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at
4:00pm, Eastern Time, on March 14, 2022, or as soon thereafter as practicable.

Pursuant to Rule 460
under the Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus, dated February 14, 2022,
through the date hereof, to prospective underwriters, institutional investors, dealers and others as appears to be reasonable to secure
adequate distribution of the Preliminary Prospectus.

We, the undersigned, as representatives
of the several underwriters, have complied and will continue to comply, and we have been informed by the participating underwriters and
dealers that they have complied and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act
of 1934, as amended.

Please contact Lou Bevilacqua
of Bevilacqua PLLC, counsel of the representative of the underwriters, at 202-869-0888 (ext. 100) to provide notice of effectiveness,
or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter.

[Signature page follows]

    Very truly yours,

    As representative of the underwriters

    Boustead Securities, LLC

    By:
    /s/ Keith Moore

    Name:
    Keith Moore

    Title:
    Chief Executive Officer

    cc:
    Louis A. Bevilacqua, Esq., Bevilacqua PLLC

CORRESP
1
filename1.htm

AKANDA CORP.

1a, 1b Learoyd Road

New Romney TN28 8XU

United Kingdom

February 23, 2022

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Dillon Hagius

  Christine Westbrook

Re: Akanda Corp. (the “Company”)

  Registration Statement on Form F-1

  File No. 333-262436 (the “Registration Statement”)

Dear Mr. Hagius and Ms. Westbrook:

The Company respectfully requests withdrawal of
its acceleration request letter filed as correspondence via EDGAR on February 22, 2022, which requested that the above-referenced
Registration Statement on Form F-1 (File No. 333-262436) become effective on Thursday, February 24, 2022 at 4:30 p.m.,
Eastern Time, or as soon as reasonably practicable thereafter.

The Registrant is no longer requesting that such
Registration Statement be declared effective at this specific date and time and the Registrant hereby formally withdraws its request for
acceleration of the effective date as stated above.

If you have any questions regarding the foregoing,
please contact our counsel at Rimon, P.C., Mr. Mark C. Lee at (916) 603-3444.

    Sincerely,

    Akanda Corp.

    By:
    /s/ Tejinder Virk

    Name: Tejinder Virk

    Title: Chief Executive Officer

    cc:
    Mark C. Lee, Esq., Rimon, P.C.

    Eric Foster, Esq., Dentons Canada LLP

Boustead Securities, LLC

6 Venture, Suite 395

Irvine, CA 92618

February 23, 2022

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

    Attention:
    Dillon Hagius

    Christine Westbrook

    Re:
    Akanda Corp. (the “Company”)

    Registration Statement on Form F-1

    File No. 333-262436 (the “Registration Statement”)

Dear Mr. Hagius and Ms. Westbrook:

Reference is made to that certain letter filed
as correspondence by Boustead Securities, LLC, as representative of the several underwriters of the Company’s proposed public offering
(the “Representative”), with the U.S. Securities and Exchange Commission via EDGAR on February 22, 2022, in which the
Representative joined the Company’s request for the acceleration of the effective date of the above-referenced Registration Statement
for Thursday, February 24, 2022 at 4:30 p.m., Eastern Time, or as soon as reasonably practicable thereafter, in accordance with Rule 461
under the Securities Act of 1933, as amended.

The Company is withdrawing such request for acceleration
of the effective date and the Representative joins in the request of the Company and hereby formally withdraws its request for acceleration
of the effective date at such time.

Please contact Lou Bevilacqua of Bevilacqua PLLC,
counsel of the Representative, at (202) 869-0888 (ext. 100) if you have any questions or concerns regarding the foregoing.

    Very truly yours,

    As representative of the underwriters

    Boustead Securities, LLC

    By:
    /s/ Keith Moore

    Name: Keith Moore

    Title: Chief Executive Officer

    cc: Louis A. Bevilacqua, Esq., Bevilacqua PLLC

CORRESP
1
filename1.htm

Akanda
corp.

1a, 1b Learoyd Road

New Romney TN28 8XU

United Kingdom

February 22, 2022

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

 Attn: Dillon Hagius

Christine Westbrook

 Re: Akanda Corp. (the “Company”)

Registration Statement on Form F-1

File No. 333-262436 (the “Registration Statement”)

Dear Mr. Hagius and Ms. Westbrook:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby respectfully
requests acceleration of the effective date of the above-referenced Registration Statement, so that it may become effective at 4:30pm,
Eastern time, on February 24, 2022, or as soon thereafter as practicable.

The
Company understands that the staff of the U.S. Securities and Exchange Commission (the “Commission”) will consider
this request for acceleration of the effective date of the Registration Statement as confirmation by the Company of its awareness of its
responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering
of the registered securities covered by the Registration Statement.

If
you have any questions regarding the foregoing, please contact our counsel, Mr. Mark C. Lee of Rimon, P.C. at (916)
603-3444. In addition, it would be greatly appreciated if you could please call Mr. Lee to notify him when the Registration
Statement has been declared effective.

[Signature page follows]

    Sincerely,

    Akanda Corp.

    By:
    /s/ Tejinder Virk

    Tejinder Virk

    Chief Executive Officer

 cc: Mark C. Lee, Esq., Rimon, P.C.

Eric Foster, Esq., Dentons Canada LLP

Boustead
Securities, LLC

6 Venture, Suite 395

Irvine, CA 92618

February 22, 2022

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

 Attention: Dillon Hagius

Christine Westbrook

 Re: Akanda Corp. (the “Company”)

Registration Statement on Form F-1

File No. 333-262436 (the “Registration Statement”)

Dear Mr. Hagius and Ms. Westbrook:

In
accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), and as the representative of
the several underwriters of the Company’s proposed public offering, we wish to advise you that we hereby join with the Company’s
request that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at
4:30pm, Eastern Time, on February 24, 2022, or as soon thereafter as practicable.

Pursuant to Rule 460
under the Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus, dated February 14, 2022,
through the date hereof, to prospective underwriters, institutional investors, dealers and others as appears to be reasonable to secure
adequate distribution of the Preliminary Prospectus.

We, the undersigned, as representatives
of the several underwriters, have complied and will continue to comply, and we have been informed by the participating underwriters and
dealers that they have complied and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act
of 1934, as amended.

Please contact Lou Bevilacqua
of Bevilacqua PLLC, counsel of the representative of the underwriters, at 202-869-0888 (ext. 100) to provide notice of effectiveness,
or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter.

[Signature page follows]

    Very truly yours,

    As representative of the underwriters

    Boustead Securities, LLC

    By:
    /s/ Keith Moore

    Name:
    Keith Moore

    Title:
    Chief Executive Officer

 cc: Louis A. Bevilacqua, Esq., Bevilacqua PLLC

CORRESP
1
filename1.htm

Mr. Hagius and Ms. Westbrook

Securities and Exchange Commission

Febuary 14, 2022

Page 1

    Mark C. Lee

    423 Washington Street

    Suite 600

    San Francisco, California 94111

    Tel:
    +1 916 603 3444 | +1 415 683 5472

    Email:
    mark.c.lee@rimonlaw.com

February 14, 2021

TO:  VIA
EDGAR

 Securities and Exchange Commission

 100 F Street, N.E.

 Division of Corporation Finance

 Office of Life Sciences

 Washington, D.C. 20549

    Attention:
    Dillon Hagius

    Christine Westbrook

    Re:
    Akanda Corp.

Registration Statement on Form F-1

Filed January 31, 2022

File No. 333-262436

Dear Mr. Hagius and Ms. Westbrook:

On behalf of our client
Akanda Corp. (the “Company”), this letter responds to the comments received from the staff (the “Staff”)
of the Securities and Exchange Commission (the “Commission”) in the Staff’s letter to the Company dated February 10,
2022 (the “Comment Letter”), with respect to the Registration Statement on Form F-1 filed January 31, 2022
(the “Registration Statement”). In response to the comments set forth in the Comment Letter, the Company has revised
and filed the Registration Statement, together with this response letter. The Registration Statement also contains certain additional
updates and revisions.

For the convenience
of the Staff, each comment from the Comment Letter is restated in bold prior to the response to such comment. All references to page numbers
and captions (other than those in the Staff’s comments) correspond to pages and captions in the Registration Statement.

If the Staff would
like marked copies of the Registration Statement marked against the Draft Registration Statement, please so advise and we would be happy
to provide them.

**************

Mr. Hagius and Ms. Westbrook

Securities and Exchange Commission

February 14, 2022

Page 2

Registration Statement on Form F-1
filed January 31, 2022

Prospectus Summary, page 1

    1.
    Please disclose in the summary your bridge loan facility with Cellen Limited, as referenced on page 68.

Response:
The Company respectfully acknowledges this comment and has revised its disclosures accordingly.

Management
Discussion and Analysis of Financial Condition and Results of Operations

Significant
Accounting Policies and Significant Judgments and Estimates

Revenue Recognition,
page 60

    2.
    We note your response to prior comment 10. Please also remove the discussion of “genetic diagnostic tests to customers” on page 60, given your disclosure on page F-63 that your revenue relates to the sale of cannabis-based products for medicinal use, or explain to us why this discussion is appropriate.

Response:
The Company respectfully acknowledges this comment and has revised its disclosures accordingly.

Unaudited
Pro Forma Condensed Combined Statement of Financial Position, page F-152

Mr. Hagius and Ms. Westbrook

Securities and Exchange Commission

February 14, 2022

Page 3

    3.
    We note the updated presentation of the Unaudited Pro Forma Condensed Combined Statement of Financial Position as of September 30, 2021 on page F-71. Given that disclosure, please remove the Unaudited Pro Forma Condensed Combined Statement of Financial Position as of December 31, 2020 from your filing. In addition, to enhance understanding of this data, please present all of your pro forma information together in a single section of your filing, rather than split between pages F-70 and F-151.

Response:
The Company respectfully acknowledges this comment and has revised its disclosures accordingly.

We appreciate your
time and attention to the response to the Staff’s comments set forth in this letter. We would be happy to answer any questions you
may have in connection with the same and/or provide you with any additional information. If any member of the Staff has questions with
regard to the foregoing, please do not hesitate to contact the undersigned at (916) 603-3444.

**************

Very truly yours,

RIMON, P.C.

    By:
    /s/ Mark C. Lee

    Mark C. Lee

    Enclosures

    cc:
    Tejinder Virk, Chief Executive Officer

United States securities and exchange commission logo
February 10, 2022
Tejinder Virk
Chief Executive Officer
Akanda Corp.
1a, 1b Learoyd Road
New Romney TN28 8XU, United Kingdom
Re:Akanda Corp.
Registration Statement on Form F-1
Filed January 31, 2022
File No. 333-262436
Dear Mr. Virk:
            We have reviewed your amended registration statement 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 this letter by amending your registration statement and providing the
requested information.  If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.  Unless we note
otherwise, our references to prior comments are to comments in our December 16, 2021 letter.
Registration Statement of Form F-1 filed January 31, 2022
Prospectus Summary, page 1
1.Please disclose in the summary your bridge loan facility with Cellen Limited, as
referenced on page 68.
Management Discussion and Analysis of Financial Condition and Results of Operations
Significant Accounting Policies and Significant Judgments and Estimates
Revenue Recognition, page 60
2.We note your response to prior comment 10.  Please also remove the discussion of
"genetic diagnostic tests to customers" on page 60, given your disclosure on page F-63
that your revenue relates to the sale of cannabis-based products for medicinal use, or

 FirstName LastNameTejinder  Virk
 Comapany NameAkanda Corp.
 February 10, 2022 Page 2
 FirstName LastName
Tejinder  Virk
Akanda Corp.
February 10, 2022
Page 2
explain to us why this discussion is appropriate.
Unaudited Pro Forma Condensed Combined Statement of Financial Position, page F-152
3.We note the updated presentation of the Unaudited Pro Forma Condensed Combined
Statement of Financial Position as of September 30, 2021 on page F-71.  Given that
disclosure, please remove the Unaudited Pro Forma Condensed Combined Statement of
Financial Position as of December 31, 2020 from your filing.  In addition, to enhance
understanding of this data, please present all of your pro forma information together in a
single section of your filing, rather than split between pages F-70 and F-151.
            You may contact Gary Newberry at 202-551-3761 or Kevin Kuhar at 202-551-3662 if
you have questions regarding comments on the financial statements and related matters. Please
contact Dillon Hagius at 202-551-7967 or Christine Westbrook at 202-551-5019 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Mark C. Lee, Esq.

CORRESP
1
filename1.htm

Mr. Hagius and Ms. Westbrook

Securities and Exchange Commission

January 31, 2022

Page 1

    Mark C. Lee

    423 Washington Street

    Suite 600

    San Francisco, California 94111

    Tel: +1 916 603 3444 | +1 415
    683 5472

    Email: mark.c.lee@rimonlaw.com

January 31, 2021

       TO:  VIA
EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Division of Corporation Finance

Office of Life Sciences

Washington, D.C. 20549

 Attention: Dillon Hagius

    Christine Westbrook

 Re: Akanda Corp.

                                            Draft Registration Statement on Form F-1

                                            Submitted November 19, 2021

                                            CIK No. 0001888014

Dear Mr. Hagius and Ms. Westbrook:

On behalf of our client
Akanda Corp. (the “Company”), this letter responds to the comments received from the staff (the “Staff”)
of the Securities and Exchange Commission (the “Commission”) in the Staff’s letter to the Company dated December 16,
2021 (the “Comment Letter”), with respect to the Draft Registration Statement on Form F-1 filed November 19,
2021 (the “Draft Registration Statement”). In response to the comments set forth in the Comment Letter, the Company
has revised the Draft Registration Statement and is publicly filing its Registration Statement on Form F-1 (the “Registration
Statement”) together with this response letter. The Registration Statement also contains certain additional updates and revisions.

For the convenience
of the Staff, each comment from the Comment Letter is restated in bold prior to the response to such comment. All references to page numbers
and captions (other than those in the Staff’s comments) correspond to pages and captions in the Registration Statement.

If the Staff would
like marked copies of the Registration Statement marked against the Draft Registration Statement, please so advise and we would be happy
to provide them.

**************

Mr. Hagius and Ms. Westbrook

Securities and Exchange Commission

January 31, 2022

Page 2

Draft Registration Statement
on Form F-1

Prospectus Summary

Our Company, page 1

    1.
    Your summary should provide a balanced and factual presentation of your business.

    Please revise your summary to discuss the regulatory and competitive landscape in the markets in which you plan to operate. As examples
    only:

 · Disclose,
                                            if accurate, that you do not own the property in Lesotho and that you are dependent on a
                                            sublease agreement with your Executive Chairman and a director, as referenced on page 61.

 · Balance
                                            your discussion of your cultivation operations with reference to seasonal conditions in Lesotho,
                                            as referenced on page 58, and risks relating to operations in emerging markets, as referenced
                                            on pages 21 to 23.

 · You
                                            state on page 57 that Bophelo holds an operational license issued in Lesotho for the
                                            production and export of medicinal cannabis products. Disclose how many such licenses have
                                            been issued.

 · Disclose
                                            that you will be required to renew your licenses in the United Kingdom and Lesotho.

 · Disclose
                                            your limited operating history and minimal revenue to date and that you have not commenced
                                            exporting medical cannabis biomass from Bophelo to Europe.

Response:
The Company respectfully acknowledges this comment and has revised its disclosures
accordingly.

Our Competitive
Strengths, page 1

 2. Please
                                            revise to substantiate your statement that you have the ability to cultivate highyielding
                                            strains of cannabis for medical purposes at a comparatively low cost. Where you discuss conditional
                                            approval to expand your cultivation footprint, revise to disclose material conditions.

Additionally,
where you discuss “Pursuit for ESG Goals” and “Ethical sourcing,” revise to specifically state the steps you
have taken in pursuit of these objectives, related timelines for plans or intentions and related costs. Please refrain from referring
generally to your “ESG commitments” and “practices.” Please also revise to disclose here that Mophuthi Matsoso
Development Trust, a Lesotho non-profit organization, is controlled by your Executive Chairman, Louisa Mojela and describe related conflicts
of interest, if any. Consider related risk factor disclosure, if appropriate.

Response:
The Company respectfully acknowledges this comment and has revised its disclosures
accordingly.

Mr. Hagius and Ms. Westbrook

Securities and Exchange Commission

January 31, 2022

Page 3

Our
Growth Strategy, page 2

 3. Please
                                            balance your statement that you plan to take advantage of the “favorable cultivation
                                            conditions in the Kingdom of Lesotho” with reference to challenges you face in scaling
                                            up operations, such as regulatory and competitive conditions and risks inherent in an agricultural
                                            business, as referenced on page 14. You also state that you plan to establish direct
                                            sales channels to patients through Canmart owned and operated clinics and pharmacies in the
                                            United Kingdom. Please expand your disclosure to briefly discuss any related regulatory and
                                            licensing requirements, steps taken to date, your anticipated timeline and related costs.

Response:
The Company respectfully acknowledges this comment and has revised its disclosures
accordingly.

Our
History and Relationship with Halo, page 2

 4. We note your disclosure
                                            that the debenture will be automatically converted into common shares upon certain liquidity
                                            events. Please revise to clarify, if true, that the offering will trigger conversion and
                                            disclose the estimated number of shares issuable to Halo. Please make similar revisions where
                                            you discuss Halo’s ownership, including the legal entity structure chart on page 4.

Response:
The Company respectfully acknowledges this comment and has revised its disclosures
accordingly.

Legal Entity Structure,
page 3

 5. You disclose that
                                            on November 12, 2021, Halo transferred 2,100,000 Common Shares to an unaffiliated party,
                                            1306077 B.C. LTD. Please clarify whether this party is affiliated with Halo, the Akanda Founding
                                            Shareholders, or any of your other major shareholders.

Response:
The Company respectfully acknowledges this comment and has revised its disclosure
on page 4 of the Registration Statement to clarify that 1306077 B.C. LTD is not affiliated with Halo, the Akanda Founding Shareholders,
or any of the Company’s other major shareholders.

Risk
Factors

Risks
Related to our Business and Industry

We
are an early-stage company with limited operating history and may never become profitable., page 10

 6. You disclose that
                                            each of your operating subsidiaries, Bophelo and Canmart, has a very limited operating history
                                            and has generated minimal revenue. Please quantify the operating history and revenue in this
                                            risk factor.

Mr. Hagius and Ms. Westbrook

Securities and Exchange Commission

January 31, 2022

Page 4

Response: The
Company respectfully acknowledges this comment and has revised its disclosure on page 11 of the Registration Statement to quantify
the operating history and past revenue generated by each of these subsidiaries as of September 30, 2021.

Risks
Related to Our Common Shares and This Offering

We
have a significant shareholder, which may limit your ability to influence corporate matters and may give rise to conflicts of interest.
., page 28

 7. Please
                                            expand this risk factor to disclose that directors Louisa Mojela and Charles Kié previously
                                            served as directors of Halo until July 2021, which we note you disclose on pages 66
                                            and 67. Please also disclose any conflicts of interest arising from these roles that are
                                            material to Akanda shareholders.

Response:
The Company respectfully acknowledges this comment and has revised its disclosures
accordingly. Neither Ms. Mojela nor Mr. Kié currently holds any executive or director position with Halo or owns more
than 5% of Halo’s outstanding shares. Neither of them nor their affiliates currently has any compensatory relationship with Halo.
As a result, neither of them currently has any fiduciary duty to Halo or Halo’s shareholders. The Company’s Board of Directors
has considered the totality of circumstances of Ms. Mojela and Mr. Kié’s relationships with Halo including their
prior director positions with Halo as well as the fact that they no longer have any fiduciary duty to Halo, and determined that there
is no conflict of interest arising from those roles that are material to Akanda shareholders.

Ownership of
Common Shares may be considered unlawful in some jurisdictions and holders of our Common Shares...., page 30

 8. In
                                            order for investors to evaluate this risk, please revise to clarify the relevant statutes,
                                            regulations, jurisdictions and activities that present the risk of liability to investors.

Response:
The Company respectfully acknowledges this comment and has revised its disclosure to clarify the relevant United Kingdom statutes,
regulations, and activities that present the potential risk of liability to United Kingdom investors. The Company is not aware of other
jurisdictions with similar risk of liability to investors.

Use of Proceeds,
page 34

 9. You state that you
                                            intend to use the net proceeds from this offering for property, plant and equipment, which
                                            includes he construction of a 1 hectare forced air greenhouse, an EU GMP post-harvest drying
                                            facility, and an EU GMP extraction facility. Please quantify the amount of proceeds you expect
                                            to use for each designated use.

Response:
The Company respectfully acknowledges this comment and has revised its disclosures
accordingly.

Mr. Hagius and Ms. Westbrook

Securities and Exchange Commission

January 31, 2022

Page 5

Management’s
Discussion and Analysis of Financial Condition and Results of Operations

Critical
Accounting Policies and Significant Judgments and Estimates

Revenue
Recognition, page 46

 10. We
                                            note the discussion on pages 47 and 51 of revenue generating activities including testing
                                            services and government sponsored R&D grants which are not otherwise described or discussed
                                            in your audited financial statements. Please revise your audited financial statements to
                                            properly disclose these activities or revise this discussion to correspond to your revenue
                                            generating activities.

Response:
The Company respectfully acknowledges this comment and has revised its disclosures
accordingly.

Business

Growth
Plans and Strategic Focus

Operations of
Bophelo, page 59

 11. Please expand your
                                            disclosure to include the estimated costs for the bulleted projects.

Response:
The Company respectfully acknowledges this comment and has revised its disclosures
accordingly.

Business Partnerships,
page 60

 12. Your
                                            disclose that the following agreements are business partnerships:

 · A
                                            December 2019 seed supply relationship with OG DNA Genetics Inc.;

 · An
                                            August 2020 off-take agreement with Medcan Ltd.; and

 · A
                                            September 2021 service, refinement and distribution agreement with Cantourage.

Please
revise to include the material terms of these agreements and file these agreements as exhibits to the registration statement or provide
your analysis as to why you do not believe filing is required. Refer to Item 601(b)(10) of Regulation S-K.

Additionally,
please expand your disclosure to disclose the material terms of your sublease, including termination provisions.

Response:
The Company respectfully acknowledges this comment and has revised the disclosure
on page 65 of the Registration Statement to clarify the terms of the seed supply relationship with OG DNA Genetics Inc., the off-take
agreement with Medcan Ltd., the service, refinement and distribution agreement with Cantourage, and the sublease. The Company has also
filed the off-take agreement with Medcan Ltd. and the service, refinement and distribution agreement with Cantourage as Exhibits 10.9
and 10.10 to the Registration Statement.

Mr. Hagius and Ms. Westbrook

Securities and Exchange Commission

January 31, 2022

Page 6

There is no written
agreement with OG DNA Genetics Inc. and any purchase of seeds from OG DNA Genetics Inc. has been conducted on a purchase order basis.
Although OG DNA Genetics Inc. has been a primary supplier of seeds used by the Company, the Company has also sourced seeds from other
suppliers and does not depend on OG DNA Genetics Inc. as an exclusive source for any seeds used by the Company in its operations. Therefore,
the Company does not believe that the agreement with OG DNA Genetics Inc., which was entered into in the Company’s ordinary course
of business, is a material contract that is required to be filed pursuant to Item 601(b)(10) of Regulation S-K. The Company has
further clarified the non-exclusive relationship with OG DNA Genetics Inc. on pages 17 and 65 of the Registration Statement.

Management

Director
Independence , page 70

 13. You
                                            disclose that Gugu Dingaan and Gila Jones are independent directors on the Company’s
                                            Board of Directors; however, we note these two parties do not appear to be named as directors
                                            anywhere else in this section. Please reconcile your disclosure or advise.

Response:
The Company respectfully acknowledges this comment and has revised its disclosures
accordingly.

 14. You
                                            disclose that Charles Kié will serve as an independent director under the applicable
                                            Nasdaq Listing Rule standards; however, we note your disclosure on page 66 that
                                            Mr. Kié served as a director of Halo from October 2020 to July 2021.

United States securities and exchange commission logo
December 16, 2021
Tejinder Virk
Chief Executive Officer
AKANDA CORP.
1a, 1b Learoyd Road
New Romney TN28 8XU, United Kingdom
Re:AKANDA CORP.
Draft Registration Statement on Form F-1
Submitted November 19, 2021
CIK No. 0001888014
Dear Mr. Virk:
            We have reviewed your draft registration statement 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 this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR.  If you do not believe our comments apply to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
            After reviewing the information you provide in response to these comments and your
amended draft registration statement or filed registration statement, we may have additional
comments.
Draft Registration Statement on Form F-1
Prospectus Summary
Our Company, page 1
1.Your summary should provide a balanced and factual presentation of your business.
Please revise your summary to discuss the regulatory and competitive landscape in the
markets in which you plan to operate. As examples only:

•Disclose, if accurate, that you do not own the property in Lesotho and that you are
dependent on a sublease agreement with your Executive Chairman and a director, as
referenced on page 61.
•Balance your discussion of your cultivation operations with reference to seasonal

 FirstName LastNameTejinder  Virk
 Comapany NameAKANDA CORP.
 December 16, 2021 Page 2
 FirstName LastNameTejinder  Virk
AKANDA CORP.
December 16, 2021
Page 2
conditions in Lesotho, as referenced on page 58, and risks relating to operations in
emerging markets, as referenced on pages 21 to 23.
•You state on page 57 that Bophelo holds an operational license issued in Lesotho for
the production and export of medicinal cannabis products. Disclose how many such
licenses have been issued.
•Disclose that you will be required to renew your licenses in the United Kingdom and
Lesotho.
•Disclose your limited operating history and minimal revenue to date and that you
have not commenced exporting medical cannabis biomass from Bophelo to Europe.
Our Competitive Strengths, page 1
2.Please revise to substantiate your statement that you have the ability to cultivate high-
yielding strains of cannabis for medical purposes at a comparatively low cost. Where you
discuss conditional approval to expand your cultivation footprint, revise to disclose
material conditions.

Additionally, where you discuss “Pursuit for ESG Goals” and “Ethical sourcing,” revise to
specifically state the steps you have taken in pursuit of these objectives, related timelines
for plans or intentions and related costs. Please refrain from referring generally to your
"ESG commitments" and "practices." Please also revise to disclose here that Mophuthi
Matsoso Development Trust, a Lesotho non-profit organization, is controlled by your
Executive Chairman, Louisa Mojela and describe related conflicts of interest, if any.
Consider related risk factor disclosure, if appropriate.
Our Growth Strategies
Expanding our production capacity, page 2
3.Please balance your statement that you plan to take advantage of the "favorable cultivation
conditions in the Kingdom of Lesotho" with reference to challenges you face in scaling up
operations, such as regulatory and competitive conditions and risks inherent in an
agricultural business, as referenced on page 14. You also state that you plan to establish
direct sales channels to patients through Canmart owned and operated clinics and
pharmacies in the United Kingdom. Please expand your disclosure to briefly discuss any
related regulatory and licensing requirements, steps taken to date, your anticipated
timeline and related costs.
Our History and Relationship with Halo, page 2
4.We note your disclosure that the debenture will be automatically converted into common
shares upon certain liquidity events. Please revise to clarify, if true, that the offering will
trigger conversion and disclose the estimated number of shares issuable to Halo. Please
make similar revisions where you discuss Halo’s ownership, including the legal entity
structure chart on page 4.

 FirstName LastNameTejinder  Virk
 Comapany NameAKANDA CORP.
 December 16, 2021 Page 3
 FirstName LastNameTejinder  Virk
AKANDA CORP.
December 16, 2021
Page 3
Legal Entity Structure, page 3
5.You disclose that on November 12, 2021, Halo transferred 2,100,000 Common Shares to
an unaffiliated party, 1306077 B.C. LTD.  Please clarify whether this party is
affiliated with Halo, the Akanda Founding Shareholders, or any of your other major
shareholders.
Risk Factors
Risks Related to our Business and Industry
We are an early-stage company with limited operating history and may never become profitable.,
page 10
6.You disclose that each of your operating subsidiaries, Bophelo and Canmart, has a very
limited operating history and has generated minimal revenue.  Please
quantify the operating history and revenue in this risk factor.
Risks Related to Our Common Shares and This Offering
We have a significant shareholder, which may limit your ability to influence corporate matters
and may give rise to conflicts of interest. ., page 28
7.Please expand this risk factor to disclose that directors Louisa Mojela and Charles
Kié previously served as directors of Halo until July 2021, which we note you disclose on
pages 66 and 67.  Please also disclose any conflicts of interest arising from these roles that
are material to Akanda shareholders.
Ownership of Common Shares may be considered unlawful in some jurisdictions and holders of
our Common Shares...., page 30
8.In order for investors to evaluate this risk, please revise to clarify the relevant statutes,
regulations, jurisdictions and activities that present the risk of liability to investors.
Use of Proceeds, page 34
9.You state that you intend to use the net proceeds from this offering for property, plant and
equipment, which includes he construction of a 1 hectare forced air greenhouse, an EU
GMP post-harvest drying facility, and an EU GMP extraction facility.  Please quantify the
amount of proceeds you expect to use for each designated use.
Management's Discussion and Analysis of Financial Condition and Results of Operations
Critical Accounting Policies and Significant Judgments and Estimates
Revenue Recognition, page 46
10.We note the discussion on pages 47 and 51 of revenue generating activities including
testing services and government sponsored R&D grants which are not otherwise described
or discussed in your audited financial statements. Please revise your audited financial
statements to properly disclose these activities or revise this discussion to correspond to

 FirstName LastNameTejinder  Virk
 Comapany NameAKANDA CORP.
 December 16, 2021 Page 4
 FirstName LastNameTejinder  Virk
AKANDA CORP.
December 16, 2021
Page 4
your revenue generating activities.
Business
Growth Plans and Strategic Focus
Operations of Bophelo, page 59
11.Please expand your disclosure to include the estimated costs for the bulleted projects.
Business Partnerships, page 60
12.Your disclose that the following agreements are business partnerships:
•A December 2019 seed supply relationship with OG DNA Genetics Inc.;
•An August 2020 off-take agreement with Medcan Ltd.; and
•A September 2021 service, refinement and distribution agreement with Cantourage.

Please revise to include the material terms of these agreements and file these agreements
as exhibits to the registration statement or provide your analysis as to why you do not
believe filing is required. Refer to Item 601(b)(10) of Regulation S-K.

Additionally, please expand your disclosure to disclose the material terms of your
sublease, including termination provisions.
Management
Director Independence , page 70
13.You disclose that Gugu Dingaan and Gila Jones are independent directors on the
Company’s Board of Directors; however, we note these two parties do not appear to be
named as directors anywhere else in this section. Please reconcile your disclosure or
advise.
14.You disclose that Charles Kié will serve as an independent director under the applicable
Nasdaq Listing Rule standards; however, we note your disclosure on page 66 that Mr. Kié
served as a director of Halo from October 2020 to July 2021.  Please tell us the
consideration you gave to Mr. Kié's prior service with Halo.
Executive Compensation
Compensation of our Named Executive Officers, page 73
15.We note your disclosure that in connection with the offering, you intend to enter into
employment agreements with Ms. Mojela and Mr. Scott. Please expand your disclosure to
include the anticipated material terms of these agreements.
Certain Material Canadian Federal Income Tax Considerations, page 85
16.Please include an opinion of counsel as to the material Canadian federal income tax
consequences of the ownership or disposition of your common shares. In this regard, we
note your discussion on page 87 that the common shares will not constitute "taxable

 FirstName LastNameTejinder  Virk
 Comapany NameAKANDA CORP.
 December 16, 2021 Page 5
 FirstName LastName
Tejinder  Virk
AKANDA CORP.
December 16, 2021
Page 5
Canadian property" of a Non-Resident Holder if certain requirements are met. If providing
a short-form opinion, ensure that the disclosure in this section clearly identifies the
opinion of named counsel and likewise ensure the opinion clearly identifies the disclosure
in this section as the opinion of counsel. Counsel must opine on the tax consequences of
the offering, not the manner in which those consequences are described in the
prospectus. Please also provide the consent of counsel to being named in the registration
statement. For guidance, refer to Sections III.B.2 and IV of Staff Legal Bulletin No. 19.
Certain Material U.S. Federal Income Tax Considerations, page 88
17.Please delete the disclaimer on page 89 that the summary of material tax considerations
is provided for general information only as such statement implies that investors are not
entitled to rely on the disclosure in your registration statement.
Unaudited Pro Forma Combined Financial Statements, page F-77
18.Please revise the pro forma financial statements to provide a separate column which
reflects the sum total of the companies under common control at historical cost prior to
other pro forma adjustments. We note this column would represent the retrospective
application of the combination of companies under common control for all periods
presented. In this regard, please also revise to present a pro forma income statement
for the year ended December 31, 2019.
19.Please revise Note1 on page F-80 to clearly identify the fiscal year end the registrant will
be adopting subsequent to the combination of companies under common control.
General
20.Please supplementally provide us with copies of all written communications, as defined in
Rule 405 under the Securities Act, that you, or anyone authorized to do so on your behalf,
present to potential investors in reliance on Section 5(d) of the Securities Act, whether or
not they retain copies of the communications.
            You may contact Gary Newberry at 202-551-3761 or Kevin Kuhar at 202-551-3662 if
you have questions regarding comments on the financial statements and related matters.  Please
contact Dillon Hagius at 202-551-7967 or Christine Westbrook at 202-551-5019 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Mark C. Lee, Esq.