0001104659-23-089640.txt : 20230908 0001104659-23-089640.hdr.sgml : 20230908 20230810104233 ACCESSION NUMBER: 0001104659-23-089640 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230810 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Goodness Growth Holdings, Inc. CENTRAL INDEX KEY: 0001771706 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 000000000 STATE OF INCORPORATION: A1 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 207 SOUTH 9TH STREET CITY: MINNEAPOLIS STATE: MN ZIP: 55402 BUSINESS PHONE: 604-617-5421 MAIL ADDRESS: STREET 1: 207 SOUTH 9TH STREET CITY: MINNEAPOLIS STATE: MN ZIP: 55402 FORMER COMPANY: FORMER CONFORMED NAME: Vireo Health International, Inc. DATE OF NAME CHANGE: 20190326 CORRESP 1 filename1.htm

GOODNESS GROWTH HOLDINGS, INC.

207 SOUTH 9TH STREET

MINNEAPOLIS, MINNESOTA 55402

August 10, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street NE

Washington, D.C. 20549

Attn: Tim Buchmiller

Re:	Goodness Growth Holdings, Inc.

Registration Statement on Form S-1

Filed August 4, 2023

File No. 333-273728

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Goodness Growth Holdings, Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-273728) (the “Registration Statement”) be accelerated so that the Registration Statement will become effective at 5:30 PM, Eastern Time, on August 10, 2023, or as soon thereafter as is practicable.

Please contact Thomas M. Rose of Troutman Pepper Hamilton Sanders LLP, counsel to the Company, at (757) 687-7715 to provide notice of effectiveness or if you have any questions or comments concerning this request.

Very truly yours,

GOODNESS GROWTH HOLDINGS, INC.

By:	/s/ J. Michael Schroeder
	Name:	J. Michael Schroeder
	Title:	General Counsel and Corporate Secretary