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         April 27, 2020

       Sacha Alessandro Ceruti
       Chief Executive Officer
       Canna Corp.
       8358 West Oakland Park Blvd.
       Suite 300
       Sunrise, Florida 33323

                                                        Re: Canna Corp.
                                                            Current Report on
Form 8-K
                                                            Filed March 17,
2020
                                                            File No. 000-55788

       Dear Mr. Ceruti:

               We issued a comment to you on the above captioned filing on
March 23, 2020. As of the
       date of this letter, the comment remains outstanding and unresolved. We
expect you to provide a
       complete, substantive response to the comment by May 11, 2020.

               If you do not respond, we will, consistent with our obligations
under the federal securities
       laws, decide how we will seek to resolve material outstanding comments
and complete our
       review of your filing and your disclosure. Among other things, we may
decide to release
       publicly, through the agency's EDGAR system, all correspondence,
including this letter, relating
       to the review of your filings, consistent with the staff's decision to
publicly release comment and
       response letters relating to disclosure filings it has reviewed.

             Please contact Sergio Chinos, Staff Attorney, at (202) 551-7844 or
Jay Ingram, Legal
       Branch Chief, at (202) 551-3397 with any questions.




         Sincerely,


         Division of Corporation Finance

         Office of Manufacturing
       cc:                                              Jonathan Leinwand
