CORRESP 1 filename1.htm

Correspondence

 

MAILANDER LAW OFFICE, INC.

4811 49th Street

San Diego, California 92115

(619) 239-9034

 

 

 

March 18, 2021

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D. C. 20549-7010

 

ATTN: Ms. Laura Crotty, Esq., Mr. David Gessert, Esq.

 

Re:

Cannabis Global Form S-1

Filing Date: February 26, 2021

File No: 333-253665

 

Dear Ms. Crotty and Mr. Gessert:

 

Reference is made to your correspondence dated March 17, 2021, and the Commission’s comment:

 

Cover Page

 

1. We note that you state on the Prospectus Cover Page that you are registering 19 million shares of common stock at a fixed price of $0.15 per share. We further note that you use an offering price per share of $0.49 in the table on page 23 under Expected Accretion to Common Shares, and that your fee table is based on a proposed maximum aggregate price per share of $0.18. Please reconcile your disclosure, and related calculations throughout, regarding the price per share of the securities you are offering.

 

Company Response:

 

The Company will file an amendment to its Form S-1 registration correcting the offering price as noted in the Commission’s comment.

 

Sincerely yours,

 

MAILANDER LAW OFFICE, INC.

 

 

/s/ Tad Mailander

Tad Mailander