Greenlane Holdings, Inc.
1095 Broken Sound Parkway, Suite 100
Boca Raton, Florida
Tel: (887) 292-7660
September 10, 2025
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Ms. Kate Beukenkamp
| Re: | Greenlane Holdings, Inc. |
Registration Statement on Form S-3 Filed September 5, 2025 | |
| File No. 333-290085 |
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 5:00 p.m., Eastern Time on Friday, September 12, 2025, 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, | ||
| GREENLANEHOLDINGS, INC. | ||
| By: | /s/ Barbara Sher | |
| Barbara Sher | ||
| Chief Executive Officer (Principal Executive Officer) | ||
cc: Arthur Marcus, Esq., Sichenzia Ross Ference Carmel LLP