United States securities and exchange commission logo August 10, 2020 Glen Leibowitz Chief Financial Officer Acreage Holdings, Inc. 66 Madison Avenue, 11th Floor New York, New York 10017 Re: Acreage Holdings, Inc. Preliminary Merger Proxy Statement on Schedule 14A Filed July 21, 2020 File No. 000-56021 Dear Mr. Leibowitz: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services