United States securities and exchange commission logo





                             November 2, 2021

       Peter Lee
       President
       Merida Merger Corp. I
       641 Lexington Avenue, 18th Floor
       New York, NY 10022

                                                        Re: Merida Merger Corp.
I
                                                            Amendment No. 1 to
Registration Statement on Form S-4
                                                            Filed October 19,
2021
                                                            File No. 333-259381

       Dear Mr. Lee:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
October 6, 2021 letter.

       Amendment No. 1 to Form S-4 filed October 19, 2021

       Merida's Sponsor and Officers and Directors, page 31

   1.                                                   We note your response
to prior comment 11. Please revise to discuss the potential impact
                                                        of those securities on
non-redeeming shareholders.
       Unaudited Pro Forma Condensed Combined Financial Information, page 153

   2.                                                   We note the revised
disclosures in response to prior comment 14. Please tell us how you
                                                        determined the
13,002,000 Merida public shares in the no redemption scenario. In this
                                                        regard, we note that
the disclosure on page 162 indicates that these shares are subject to
                                                        the exchange ratio of
0.3279. Please revise or advise.
 Peter Lee
Merida Merger Corp. I
November 2, 2021
Page 2
3. Adjustments to Unaudited Pro Forma Condensed Combined Financial Information,
page 161

3.    We note you revised the pro forma balance sheet to remove the reference
to adjustment
      "c" that previously ran through cash. Please tell us and revise to
disclose where the
      offsetting adjustment is reflected for the settlement of $417,000 due to
the Sponsor upon
      closing. In this regard, we note from disclosure on page F-34 that the
repayment of these
      loans will be made from the trust account.
Our Markets, page 210

4.    We note your response to prior comment 20. Please revise to identify the
three states that
      represent between 10% and 17% each and disclose the respective percentage
of revenue
      each one represents.
Leafly Management's Discussion and Analysis of Financial Condition and Results
of Operations
Key Metrics
Other Metrics, page 238

5.    We note the revised disclosures in response to prior comment 22. Please
further revise to
      address how you determine, or confirm, the uniqueness of each visitor to
your platform.
6.    We note your response to prior comment 27. Please revise to provide
balancing
      disclosure indicating that consumer activity and order reservation volume
are not key
      performance indicators used by management in evaluating its business and
disclose why
      you have included it in this section.
        You may contact Brittany Ebbertt, Senior Staff Accountant, at (202)
551-3572 or
Christine Dietz, Senior Staff Accountant, at (202) 551-3408 if you have
questions regarding
comments on the financial statements and related matters. Please contact
Matthew Derby, Staff
Attorney, at (202) 551-3334 or Jeff Kauten, Staff Attorney, at (202)
551-3447with any other
questions.



                                                           Sincerely,
FirstName LastNamePeter Lee
                                                           Division of
Corporation Finance
Comapany NameMerida Merger Corp. I
                                                           Office of Technology
November 2, 2021 Page 2
cc:       Jeffrey M. Gallant, Esq.
FirstName LastName