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                          April 11, 2024

       David Watson
       Chief Legal Officer
       The Cannabist Company Holdings Inc.
       680 Fifth Ave., 24th Floor
       New York, NY 10019

                                                        Re: The Cannabist
Company Holdings Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed April 2, 2024
                                                            File No. 333-278472

       Dear David Watson:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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 Benjamin
Richie at 202-551-7857 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Industrial Applications and

                          Services
       cc:                                              James Guttman