# EDGAR Filing Document

**Accession Number:** 0001865127
**File Stem:** 0001213900-23-004108
**Filing Date:** 2023-1
**Character Count:** 2767
**Document Hash:** df08c28b1edd6761aa7bfd79b8ea34ef
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-004108.hdr.sgml**: 20230309

**ACCESSION NUMBER**: 0001213900-23-004108

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230120

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Lucy Scientific Discovery, Inc.
- **CENTRAL INDEX KEY:** 0001865127
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** A1
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 301-1321 BLANSHARD STREET
- **CITY:** VICTORIA
- **STATE:** A1
- **ZIP:** V8W 0B6
- **BUSINESS PHONE:** 778-410-5195

**MAIL ADDRESS:**
- **STREET 1:** 301-1321 BLANSHARD STREET
- **CITY:** VICTORIA
- **STATE:** A1
- **ZIP:** V8W 0B6

**Lucy Scientific Discovery Inc.**

**301-1321 Blanshard Street<br> Victoria, British Columbia V8W 0B6 Canada**<br>

January 20, 2023

**VIA EDGAR**

Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549-3720

Attention: Kristin Lochhead, Terence O'Brien, Ada D. Samerento and Jeffery Gabor

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| | |
|:---|:---|
| Re: | Lucy Scientific Discovery Inc. |
|  | Registration Statement on Form S-1 |
|  | SEC File No. 333-262296 |
|  | Filed January 21, 2022, as amended March 4, 2022, November 14, 2022, December 5, 2022, December 15, 2022, January 9, 2023 and January 18, 2023 |

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Ladies and Gentlemen:

Reference is made to two letters, each filed as correspondence via EDGAR on January 19, 2023, in which both we and the underwriter requested the acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-262296) for January 23, 2023, at 5:00 p.m. Eastern Time, or as soon thereafter as practicable, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw both our and the underwriter's requests for acceleration of the effective date.

Please direct any questions or comments concerning this request to Joseph Walsh of Troutman Pepper Hamilton Sanders LLP at (212) 704-6030.

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| | | |
|:---|:---|:---|
| **LUCY SCIENTIFIC DISCOVERY INC.** | **LUCY SCIENTIFIC DISCOVERY INC.** | **LUCY SCIENTIFIC DISCOVERY INC.** |
| By: | /s/ Christopher McElvany | /s/ Christopher McElvany |
|  | Name: | Christopher McElvany |
|  | Title: | President and Chief Executive Officer |

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Cc: Andrew Hulsh, Troutman Pepper Hamilton Sanders LLP <br> Joseph Walsh, Troutman Pepper Hamilton Sanders LLP <br> Andrew M. Tucker, Nelson Mullins Riley & Scarborough LLP