August 24, 2023
VIA EDGAR
United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 | |||||
| Re: | Request for Acceleration – Ascend Wellness Holdings, Inc. | ||||
| Registration Statement on Form S-3 | |||||
| (SEC File No. 333-274149) | |||||
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Ascend Wellness Holdings, Inc. (the “Company”), respectfully requests that the Commission accelerate the effectiveness of the above-referenced Registration Statement on Form S-3 (File No. 333-274149), and permit said Registration Statement to become effective at 4:30 p.m. (Eastern Time) on August 25, 2023, or as soon thereafter as practicable.
The Company 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, | |||||
| Ascend Wellness Holdings, Inc. | |||||
| /s/ Daniel Neville | |||||
| Daniel Neville | |||||
| Chief Financial Officer | |||||