THE ALKALINE WATER COMPANY INC.
8541 E Anderson Drive, Suite 100/101,
Scottsdale, Arizona 85255
Tel: (480) 656-2423
February 11, 2022
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: The Alkaline Water Company Inc. (the "Company")
Pursuant to Section 5.1 of National Instrument 71-101 The Multijurisdictional Disclosure System ("NI 71-101") of the Canadian Securities Administrators, we hereby notify the U.S. Securities and Exchange Commission (the "Commission") that the distribution (the "Distribution") is being made under the multijurisdictional disclosure system established by NI 71-101.
In connection with the Distribution, the Company is filing the registration statement on Form S-3 with the Commission and is also filing a preliminary MJDS prospectus (as defined in NI 71-101) in the Provinces of British Columbia, Alberta, Manitoba, Ontario and Saskatchewan.
The Company has determined that the principal jurisdiction in Canada is British Columbia and the British Columbia Securities Commission is the appropriate principal regulator.
Should you have any questions, please do not hesitate to contact the Company's legal counsel: Clark Wilson LLP, Attn: Virgil Z. Hlus, at (604) 891-7707.
|THE ALKALINE WATER COMPANY INC.|
|/s/ Richard A. Wright|
|Richard A. Wright|
|President, Chief Executive Officer and Director|