United States securities and exchange commission logo November 8, 2023 Kent Rodriguez Chief Executive Officer, President Groove Botanicals Inc. 310 Fourth Avenue South, Suite 7000 Minneapolis, MN 55415 Re: Groove Botanicals Inc. Registration Statement on Form 10-12G Filed September 14, 2023 File No. 000-23476 Dear Kent Rodriguez: 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 Energy & Transportation cc: Jack Brannelly