<SEC-DOCUMENT>0001178913-25-003036.txt : 20250926
<SEC-HEADER>0001178913-25-003036.hdr.sgml : 20250926
<ACCEPTANCE-DATETIME>20250825105951
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001178913-25-003036
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250825

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IM Cannabis Corp.
		CENTRAL INDEX KEY:			0001792030
		STANDARD INDUSTRIAL CLASSIFICATION:	MEDICINAL CHEMICALS & BOTANICAL PRODUCTS [2833]
		ORGANIZATION NAME:           	03 Life Sciences
		EIN:				000000000
		STATE OF INCORPORATION:			A1
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		KIBBUTZ GLIL YAM
		CITY:			CENTRAL DISTRICT
		STATE:			L3
		ZIP:			4690500
		BUSINESS PHONE:		416-256-4202

	MAIL ADDRESS:	
		STREET 1:		KIBBUTZ GLIL YAM
		CITY:			CENTRAL DISTRICT
		STATE:			L3
		ZIP:			4690500
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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      <div style="text-align: center; line-height: 1.25; font-weight: bold;">IM CANNABIS CORP.</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">Kibbutz Glil Yam, Central District</div>
      <div style="text-align: center; line-height: 1.25; font-weight: bold;">Israel 4690500</div>
      <div style="line-height: 1.25;">&#160;</div>
      <div style="line-height: 1.25;">August 25, 2025</div>
      <div style="line-height: 1.25;">&#160;</div>
      <div style="line-height: 1.25; font-style: italic;"><u>VIA EDGAR</u></div>
      <div style="line-height: 1.25;">&#160;</div>
      <div style="line-height: 1.25;">Securities and Exchange Commission</div>
      <div style="line-height: 1.25;">Division of Corporation Finance</div>
      <div style="line-height: 1.25;">United States Securities and Exchange Commission</div>
      <div style="line-height: 1.25;">100 F Street, N.E.</div>
      <div style="line-height: 1.25;">Washington, D.C. 20549</div>
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              <td style="width: 5%;">Re:</td>
              <td style="width: 95%;">IM Cannabis Corp.&#160; (CIK 0001792030)</td>
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              <td style="width: 95%;">Registration Statement on Form F-3 (File No. 333-289571) (the &#8220;Registration Statement&#8221;)</td>
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              <td style="width: 95%;">Request for Acceleration of Effective Date</td>
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      <div style="line-height: 1.25;">Dear Sir or Madam:</div>
      <div style="line-height: 1.25;">&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; line-height: 1.25;">Pursuant to Rule&#160;461 under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), IM Cannabis Corp. (the &#8220;Registrant&#8221;) hereby requests that the effective date of the
        above-referenced Registration Statement be accelerated so that it will be declared effective on August 27, 2025 at 9:15 a.m., Eastern Time, or as soon as practicable thereafter.<br>
      </div>
      <div style="text-align: justify; text-indent: 36pt; line-height: 1.25;">&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; line-height: 1.25;">The Registrant understands that the Securities and Exchange Commission will consider this request for acceleration of the effective date of the Registration Statement as a
        confirmation of the fact that the Registrant is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in the Registration Statement.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; text-indent: 36pt; line-height: 1.25;">The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Ilana Levin, Esq. of Sullivan &amp; Worcester LLP at (212) 660-5029 and that
        such effectiveness also be confirmed in writing.</div>
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              <div style="line-height: 1.25;">Very truly yours,</div>
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              <div style="line-height: 1.25;">&#160;</div>
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            <td style="width: 50%; vertical-align: top;">&#160;</td>
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              <div style="line-height: 1.25;">IM Cannabis Corp.</div>
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              <div style="line-height: 1.25;">&#160;</div>
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              <div style="line-height: 1.25;">By:</div>
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            <td colspan="2" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">/s/ Oren Shuster</td>
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              <div style="line-height: 1.25;">Name:</div>
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            <td style="width: 43%; vertical-align: top;">
              <div style="line-height: 1.25;">Oren Shuster</div>
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              <div style="line-height: 1.25;">&#160;</div>
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              <div style="line-height: 1.25;">&#160;</div>
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            <td style="width: 4%; vertical-align: top;">
              <div style="line-height: 1.25;">Title:</div>
            </td>
            <td style="width: 43%; vertical-align: top;">
              <div style="line-height: 1.25;">Chief Executive Officer</div>
            </td>
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