AMERICANN, INC.
                                1550 Wewatta St.
                                Denver, CO 80202
                                 (303) 862-9000



                                   May 4, 2018


Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549

      Re:   AmeriCann, Inc.
            Form S-1
            SEC File No. 333-224256


     AmeriCann,  Inc. (the  "Company")  requests that the effective  date of the
above captioned  Registration Statement be accelerated to May 9, 2018, 4:00 p.m.
Eastern time, or as soon as practicable thereafter.

      The Company understands that:

     o    should the  Commission  or the staff,  acting  pursuant  to  delegated
          authority,  declare the filing  effective,  it does not  foreclose the
          Commission from taking any action with respect to the filing;

     o    the  action  of  the  Commission  or the  staff,  acting  pursuant  to
          delegated  authority,  in  declaring  the filing  effective,  does not
          relieve the Company from its full  responsibility for the adequacy and
          accuracy of the disclosure in the filing; and

     o    the Company  may not assert this action as defense in any  proceedings
          initiated by the Commission or any person under the federal securities
          laws of the United States.

                                     Very Truly Yours,

                                     /s/ Timothy Keogh

                                     Timothy Keogh
                                     Chief Executive Officer