AMERICANN, INC.
                                1550 Wewatta St.
                                Denver, CO 80202
                                 (303) 862-9000


                               September 26, 2018

Joshua Lobert
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

      Re:   AmeriCann, Inc.
            Form S-1
            File No. 333-227388

     AmeriCann,  Inc. (the  "Company")  requests that the effective  date of the
above captioned Registration  Statement be accelerated to Friday,  September 28,
2018, 3:00 P.M. Eastern time, or as soon as practicable thereafter.

     The Company understands that:

     o    should the  Commission  or the staff,  acting  pursuant  to  delegated
          authority,  declare the filing  effective,  it does not  foreclose the
          Commission from taking any action with respect to the filing;

     o    the  action  of  the  Commission  or the  staff,  acting  pursuant  to
          delegated  authority,  in  declaring  the filing  effective,  does not
          relieve the Company from its full  responsibility for the adequacy and
          accuracy of the disclosure in the filing; and

     o    the Company  may not assert  staff  comments  and the  declaration  of
          effectiveness  as  a  defense  in  any  proceeding  initiated  by  the
          Commission  or any person  under the  federal  securities  laws of the
          United States.

                                 Very Truly Yours,

                                 AMERICANN, INC.


                                 /s/ Timothy Keogh
                                 ---------------------------------
                                 Timothy Keogh
                                 Chief Executive Officer