United States securities and exchange commission logo January 6, 2023 Frank Lazaran President and Chief Executive Officer The Alkaline Water Company Inc. 8541 E Anderson Drive, Suite 100 Scottsdale, AZ 85255 Re: The Alkaline Water Company Inc. Registration Statement on Form S-3 Filed December 28, 2022 File No. 333-269044 Dear Frank Lazaran: 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 Kate Beukenkamp at 202-551-3861 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Virgil Hlus