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                             June 29, 2021

       Anthony Georgiadis
       Chief Financial Officer
       Green Thumb Industries Inc.
       325 W. Huron Street, Suite 700
       Chicago, IL 60654

                                                        Re: Green Thumb
Industries Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2020
                                                            File No. 000-56132
                                                            Filed March 18,
2021

       Dear Mr. Georgiadis:

              We have limited our review of your filings to the financial
statements and related
       disclosures 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 these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Fiscal Year Ended December 31, 2020

       Item 9A. Controls and Procedures, page 80

   1.                                                   We note your Form
10-12G automatically went effective and you filed the required Form
                                                        10-K for the fiscal
year ended December 31, 2019 on April 15, 2020. It appears that your
                                                        annual report for the
fiscal year ended December 31, 2020 represents your second annual
                                                        report. As a result,
pursuant to paragraph 1 of the Instructions to Item 308 of Regulation
                                                        S-K, you are required
to comply with Item 308(a) of Regulation S-K. Please file a full
                                                        amendment to your Form
10-K to include management's report on internal control over
                                                        financial reporting,
including management's assessment of the effectiveness of your
                                                        internal control over
financial reporting as of December 31, 2020, as required by Item
                                                        308(a) of Regulation
S-K. In addition, please consider whether management s failure to
                                                        provide the required
report impacts your disclosure controls and procedures conclusion as
                                                        of the end of the
period. Together with your amended filing, please include all required
                                                        certifications that are
dated as of the date you file your amendment.
 Anthony Georgiadis
Green Thumb Industries Inc.
June 29, 2021
Page 2
Exhibits

2.       We note that the certifications provided in Exhibits 31.1 and 31.2 do
not include the
         language relating your internal control over financial reporting in
paragraph 4 and do not
         include paragraph 4(b) in its entirety. In the requested amendment,
please provide revised
         certifications that include the required information. Refer to Item
601(b)(31) of
         Regulation S-K. This comment also applies, in part, to your Form 10-Q
for the period
         ended March 31, 2021.
       In closing, 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.

       You may contact Lynn Dicker at (202) 551-3616 or Kevin Kuhar, Accounting
Branch
Chief at (202) 551-3662 with any questions.



FirstName LastNameAnthony Georgiadis                          Sincerely,
Comapany NameGreen Thumb Industries Inc.
                                                              Division of
Corporation Finance
June 29, 2021 Page 2                                          Office of Life
Sciences
FirstName LastName