TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 7, 2023 Stephen Ruffini Chief Financial Officer Village Farms International, Inc. 4700-80th Street Delta, British Columbia, Canada V4K 3N3 Re: Village Farms International, Inc. Form 10-K for the Year Ended December 31, 2022 Filed March 9, 2023 File No. 001-38783 Dear Stephen Ruffini: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services