<SEC-DOCUMENT>0001213900-20-033396-index.html : 20201125
<SEC-HEADER>0001213900-20-033396.hdr.sgml : 20201125
<ACCEPTANCE-DATETIME>20201027091931
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-20-033396
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20201027

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Akerna Corp.
		CENTRAL INDEX KEY:			0001755953
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1630 WELTON STREET
		STREET 2:		FLOOR 4
		CITY:			DENVER
		STATE:			CO
		ZIP:			80202
		BUSINESS PHONE:		888-932-6537

	MAIL ADDRESS:	
		STREET 1:		1630 WELTON STREET
		STREET 2:		FLOOR 4
		CITY:			DENVER
		STATE:			CO
		ZIP:			80202

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MTech Acquisition Holdings Inc.
		DATE OF NAME CHANGE:	20181015
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>