United States securities and exchange commission logo March 29, 2021 Richard Wright President and Chief Executive Officer Alkaline Water Company Inc 8541 E Anderson Drive, Suite 100/101 Scottsdale, AZ 85255 Re: Alkaline Water Company Inc. Registration Statement on Form S-3 Filed March 25, 2021 File No. 333-254677 Dear Mr. Wright: 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 Scott Anderegg at 202-551-3342 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services