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                 October 17, 2022

       Amir Sadr
       General Counsel
       Greenlane Holdings, Inc.
       1095 Broken Sound Parkway, Suite 300
       Boca Raton, Florida 33487

                                                        Re: Greenlane Holdings,
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed on October 7,
2022
                                                            File No. 333-267782

       Dear Amir Sadr:

              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 Janice Adeloye at 202-551-3034 or Dietrich King at
202-551-8071 with
       any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Trade & Services