SecProbe.io

CORRESP
1
filename1.htm

July
22, 2026

Via
EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549

    Re:
    Leef
    Brands, Inc.

    Registration
    Statement on Form S-1

    File
    No. 333-297329

Ladies
and Gentlemen:

Leef
Brands, Inc. (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement
on Form S-1 (File No. 333-297329) filed with the Commission on July 9, 2026 be accelerated so that it becomes effective at 4:00pm, Eastern
Time, on July 24, 2026 or as soon thereafter as practicable.

Any
comments or questions regarding the foregoing should be directed to Jason R. Wisniewski, Esq. of FBFK, Law LLP at (949) 932-3665. Thank
you very much for your assistance with this matter.

    Sincerely,

    LEEF BRANDS, INC.

    By:
    /s/
    Micah Anderson

    Name:
    Micah
    Anderson

    Title:
    Chief
    Executive Officer

July 15, 2026
Kevin Wilson
Chief Financial Officer
Leef Brands, Inc.
Suite 2500 Park Place
666 Burrard Street
Vancouver, BC V6C 2X8, Canada
Re: Leef Brands, Inc.
Registration Statement on Form S-1
Filed July 9, 2026
File No. 333-297329
Dear Kevin Wilson:
            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 Tim Buchmiller at 202-551-3635 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Jason R. Wisniewski, Esq.

CORRESP
1
filename1.htm

March
20, 2026

Via
EDGAR

Securities
and Exchange Commission

100
F Street NE

Washington,
D.C. 20549

Attn:
Mr. Tyler Howes

Re:
 Leef
                                            Brands, Inc.

  Registration
                                        Statement on Form 10

  File
                                        No. 000-56824

Ladies
and Gentlemen:

Leef
Brands, Inc. (the “Company”) hereby respectfully requests that the effective date of the Company’s Form 10 Registration
Statement (File No. 000-56824) filed with the Commission on February 12, 2026 be accelerated so that it becomes effective at 4:00pm,
Eastern Time, on March 25, 2026, or as soon thereafter as practicable.

The
Company acknowledges that:

 1. The
                                            request for acceleration is made with full awareness of the Company’s obligations under
                                            the Securities Exchange Act of 1934.

 2. The
                                            Commission’s declaration of effectiveness does not foreclose the Commission from taking
                                            any action with respect to the filing.

 3. The
                                            Company may not assert the declaration of effectiveness as a defense in any proceeding initiated
                                            by the Commission or any person under the federal securities laws.

Any
comments or questions regarding the foregoing should be directed to Jason R. Wisniewski, Esq. of Furguson Braswell Fraser Kubasta LLP
at (949) 932-3665. Thank you very much for your assistance with this matter.

  Sincerely,

  LEEF BRANDS, INC.

  By:
  /s/ Micah Anderson

  Name:
  Micah Anderson

  Title:
  Chief Executive Officer