May 22, 2025
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Attn: Ms. Lauren Nguyen and Mr. John Conlon Danberg
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Application for Qualification of Indenture Under the Trust Indenture Act of 1939 on Form T-3 (No. 022-29126) of The Cannabist Company Holdings Inc. |
Dear Ms. Nguyen and Mr. Danberg:
On behalf of The Cannabist Company Holdings Inc. (the “Company”), and pursuant to Section 307(c) of the Trust Indenture Act of 1939, as amended, and Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above referenced Application for Qualification of Indenture Under the Trust Indenture Act of 1939 on Form T-3 be accelerated to 5:00 PM, Washington, D.C. time, on May 28, 2025, or as soon thereafter as practicable.
The Cannabist Company Holdings Inc. hereby authorizes James Guttman, an attorney with our outside legal counsel, Dorsey & Whitney LLP, to orally modify or withdraw this request for acceleration.
Please contact James Guttman of Dorsey & Whitney LLP at (416) 367-7376 with any questions with respect to this request.
| Sincerely, |
| The Cannabist Company Holdings Inc. |
| /s/ David Sirolly |
| David Sirolly |
| Chief Legal Officer and General Counsel |
| cc: | James Guttman, Dorsey & Whitney LLP |