<SEC-DOCUMENT>0001640334-19-002625.txt : 20200122
<SEC-HEADER>0001640334-19-002625.hdr.sgml : 20200122
<ACCEPTANCE-DATETIME>20191219125254
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001640334-19-002625
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20191219

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ARTELO BIOSCIENCES, INC.
		CENTRAL INDEX KEY:			0001621221
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				331220924
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		888 PROSPECT STREET, SUITE 210
		CITY:			LA JOLLA
		STATE:			CA
		ZIP:			92037
		BUSINESS PHONE:		760-943-1689

	MAIL ADDRESS:	
		STREET 1:		888 PROSPECT STREET, SUITE 210
		CITY:			LA JOLLA
		STATE:			CA
		ZIP:			92037

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	REACTIVE MEDICAL INC.
		DATE OF NAME CHANGE:	20170207

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	KNIGHT KNOX DEVELOPMENT CORP.
		DATE OF NAME CHANGE:	20141001
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html><head><title>artl_deletter.htm</title><!--Document Created by EDGARMaster--></head><BODY spellcheck="true" style="text-align:justify;font:10pt TIMES NEW ROMAN;margin:0px 7%"><p style="MARGIN: 0px">&nbsp; </p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px" align="center">December 19, 2019</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><b><i><u>Via EDGAR </u></i></b></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px">U.S. Securities and Exchange Commission</p><p style="MARGIN: 0px">Division of Corporation Finance</p><p style="MARGIN: 0px">100 F Street, N.E.</p><p style="MARGIN: 0px">Washington, DC 20549-3720</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cols="3" cellpadding="0" width="100%" align="center" border="0"><tr><td><p style="MARGIN: 0px">&nbsp;Attention:</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">Daniel Morris</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td width="3%"><p style="MARGIN: 0px">&nbsp;Re:</p></td><td width="2%"><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">Artelo Biosciences, Inc.</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">Registration Statement on Form S-3</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px" align="justify">Filed on December 18, 2019</p></td></tr><tr height="15"><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">File No. 333-232853 </p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;&nbsp;</p><p style="MARGIN: 0px"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cols="4" cellpadding="0" width="100%" align="center" border="0"><tr><td width="3%"><p style="MARGIN: 0px">&nbsp;</p></td><td width="4%"><p style="MARGIN: 0px">&nbsp;</p></td><td width="17%"><p style="MARGIN: 0px"><b>Acceleration Request</b></p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px"><b>Requested Date: </b></p></td><td><p style="MARGIN: 0px"><b>December 20, 2019</b></p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px"><b>Requested Time:</b></p></td><td><p style="MARGIN: 0px"><b>4:00 P.M. Eastern Time</b></p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px" align="justify">Ladies and Gentlemen:</p><p style="MARGIN: 0px" align="justify">&nbsp;</p><p style="MARGIN: 0px; TEXT-INDENT: 33.75pt" align="justify">Pursuant to Rule 461 under the Securities Act of 1933, as amended, Artelo Biosciences, Inc. (the &#8221;<b>Company</b>&#8221;) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-232853) (the &#8220;<b>Registration Statement</b>&#8221;) be declared effective at the &#8220;Requested Date&#8221; and &#8220;Requested Time&#8221; set forth above or as soon thereafter as practicable, or at such later time as the Company or its counsel may request via telephone call to the staff of the Division of Corporation Finance (the &#8220;<b>Staff</b>&#8221;) of the Securities and Exchange Commission (the &#8220;<b>Commission</b>&#8221;). The Company hereby authorizes Thomas Hornish of Wilson Sonsini Goodrich &amp; Rosati, Professional Corporation, counsel for the Company, to make such request on the Company&#8217;s behalf.</p><p style="MARGIN: 0px; TEXT-INDENT: 33.75pt" align="justify">&nbsp;</p><p style="MARGIN: 0px; TEXT-INDENT: 33.75pt" align="justify">The Company acknowledges that should the Commission or its 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. In addition, the Company acknowledges that 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. Finally, the Company acknowledges that it may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</p><p style="MARGIN: 0px; TEXT-INDENT: 33.75pt" align="justify">&nbsp;</p><p style="MARGIN: 0px; TEXT-INDENT: 33.75pt" align="justify">The Company requests that it be notified of the effectiveness of the Registration Statement by telephone to Thomas Hornish of Wilson Sonsini Goodrich &amp; Rosati, Professional Corporation at (858) 350-2392 or via email at thornish@wsgr.com. If notice of effectiveness is given by telephone, please also provide a copy of the Commission&#8217;s order declaring the Registration Statement effective to Thomas Hornish via facsimile at (858) 350-2399.</p><p style="MARGIN: 0px 0px 0px 0in; TEXT-INDENT: 0.5in" align="justify">&nbsp;</p><p style="MARGIN: 0px"><table id="pagebreakaff395fa-4e81-4044-b3d1-f0d98ad7b8dd" class="pagebreak" style="FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td class="hpbhr">&nbsp;</td></tr><tr><td style="BORDER-BOTTOM: black 1px solid">&nbsp;</td></tr><tr><td><div style="WIDTH: 100%; PAGE-BREAK-AFTER: always; LINE-HEIGHT: 0px"></div>&nbsp;</td></tr><tr><td>&nbsp;</td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px">Securities and Exchange Commission</p><p style="MARGIN: 0px">Re: Artelo Biosciences, Inc.</p><p style="MARGIN: 0px">December 18, 2019</p><p style="MARGIN: 0px">Page 2</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px">Please direct any questions or comments regarding this acceleration request to Thomas Hornish at (858) 350-2392.</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px">&nbsp;</p><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr height="15"><td valign="top" width="30%" colspan="2"></td><td valign="top" width="42%" colspan="4"><p style="MARGIN: 0px">Sincerely,</p></td></tr><tr height="15"><td valign="top" width="30%" colspan="2"></td><td valign="top" width="4%" colspan="2"></td><td valign="top" width="38%" colspan="2"><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr height="15"><td valign="top" width="30%" colspan="2"></td><td valign="top" width="42%" colspan="4"><p style="MARGIN: 0px">ARTELO BIOSCIENCES, INC.</p></td></tr><tr height="15"><td valign="top" width="30%" colspan="2"></td><td valign="top" width="4%" colspan="2"></td><td valign="top" width="38%" colspan="2"><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr height="15"><td valign="top" width="30%" colspan="2"></td><td valign="top" width="4%" colspan="2"></td><td valign="top" width="38%" colspan="2"><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr height="15"><td valign="top" width="30%" colspan="2"></td><td valign="top" width="4%" colspan="2"><p style="MARGIN: 0px">By:</p></td><td style="BORDER-BOTTOM: 1px solid" valign="top" width="38%" colspan="2"><p style="MARGIN: 0px">/s/ Gregory D. Gorgas</p></td></tr><tr height="15"><td valign="top" width="30%" colspan="2"></td><td valign="top" width="4%" colspan="2"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="top" width="38%" colspan="2"><p style="MARGIN: 0px">Gregory D. Gorgas</p></td></tr><tr height="15"><td valign="top" width="30%" colspan="2"></td><td valign="top" width="4%" colspan="2"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="top" width="38%" colspan="2"><p style="MARGIN: 0px">President and Chief Executive Officer</p></td></tr><tr height="15"><td width="27%"></td><td width="3%"></td><td width="2%"></td><td width="2%"></td><td width="32%"></td><td width="6%"></td></tr></table><p style="MARGIN: 0px">&nbsp;</p><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr height="15"><td valign="top" width="2%"></td><td valign="top" width="63%"><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr height="15"><td valign="top"><p style="MARGIN: 0px">cc:</p></td><td valign="top"><p style="MARGIN: 0px">Thomas E. Hornish, Esq.</p><p style="MARGIN: 0px">Mahnaz Daruwalla, Esq.</p></td></tr><tr height="15"><td valign="top"></td><td valign="top"><p style="MARGIN: 0px"><i>Wilson Sonsini Goodrich &amp; Rosati, Professional Corporation</i></p></td></tr></table><p style="MARGIN: 0px" align="center">&nbsp;</p></BODY><!--Document Created by EDGARMaster--></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
