TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 22, 2022 Lisa Nelson Chief Executive Officer CBD Life Sciences, Inc. 10855 N. 116th St., Suite 115 Scottsdale, Arizona 85259 Re: CBD Life Sciences, Inc. Registration Statement on Form 1-A Filed August 18, 2022 File No. 024-11968 Dear Ms. Nelson: This is to advise you that we do not intend to review your offering statement. We will consider qualifying your offering statement at your request. In connection with your request, please confirm in writing that at least one state has advised you that it is prepared to qualify or register your offering. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification. 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 Joshua Gorsky at 202-551-7836 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Eric Newlan