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PINEAPPLE FINANCIAL INC.

Unit 200, 111 Gordon Baker Road

North York, Ontario M2H 3R1

 

October 28, 2024

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

 

Attention: Mr. Robert Arzonetti

 

  Re: Pineapple Financial Inc.
    Registration Statement on Form S-3 (as amended)
    File No. 333-282629

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Pineapple Financial Inc. (the “Company”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement, so that such Registration Statement will become effective as of 5:00 p.m. Eastern time, Tuesday, October 29, 2024, or as soon as practicable thereafter.

 

  Very truly yours,
     
  PINEAPPLE FINANCIAL INC.
     
  By: /s/ Shubha Dasgupta
    Shubha Dasgupta
    Chief Executive Officer