United States securities and exchange commission logo December 9, 2020 Randy Maslow Interim Chief Executive Officer iAnthus Capital Holdings, Inc. 420 Lexington Avenue, Suite 414 New York, New York 10170 Re: iAnthus Capital Holdings, Inc. Registration Statement on Form 10 Filed December 8, 2020 File No. 000-56228 Dear Mr. Maslow: Our initial review of your registration statement indicates that it materially fails to comply with the requirements of the Securities Exchange Act of 1934, the rules and regulations thereunder and the requirements of the form. More specifically, your registration statement does not contain required financial statements for the quarterly period ended September 30, 2020. We will provide more detailed comments relating to your registration statement following our review of a substantive amendment that addresses this deficiency. Please contact Abby Adams at (202) 551-6902 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Richard Friedman