Greenlane Holdings, Inc.

1095 Broken Sound Parkway, Suite 100

Boca Raton, Florida

Tel: (887) 292-7660

 

September 11, 2024

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

 

Attention: Ms. Jennifer Lopez Molina

 

  Re: Greenlane Holdings, Inc.
  Registration Statement on Form S-1
  File No. 333-281831

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 p.m., Eastern Time on Friday, September 13, 2024, or as soon thereafter as practicable.

 

Please contact Arthur Marcus, Esq. of Sichenzia Ross Ference Carmel LLP at (516) 459-8161, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

 

  Very truly yours,
     
  GREENLANE HOLDINGS, INC.
     
  By: /s/ Barbara Sher
    Barbara Sher
    Chief Executive Officer (Principal Executive Officer)