United States securities and exchange commission logo February 17, 2022 Richard Wright Chief Executive Officer The Alkaline Water Company Inc. 8541 E Anderson Drive, Suite 100/101 Scottsdale, Arizona 85255 Re: The Alkaline Water Company Inc. Registration Statement on Form S-3 Filed February 11, 2022 File No. 333-262683 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 Nicholas Lamparski at 202-551-4695 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Virgil Hlus