# EDGAR Filing Document

**Accession Number:** 0001743745
**File Stem:** 0000000000-23-001701
**Filing Date:** 2023-2
**Character Count:** 6728
**Document Hash:** 36eab1a5735e47718f3c928e5a95045a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001701.hdr.sgml**: 20230728

**ACCESSION NUMBER**: 0000000000-23-001701

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230221

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Greenlane Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001743745
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-DURABLE GOODS, NEC [5099]
- **IRS NUMBER:** 830806637
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 1095 BROKEN SOUND PARKWAY
- **STREET 2:** SUITE 100
- **CITY:** BOCA RATON
- **STATE:** FL
- **ZIP:** 33487
- **BUSINESS PHONE:** 877-292-7660

**MAIL ADDRESS:**
- **STREET 1:** 1095 BROKEN SOUND PARKWAY
- **STREET 2:** SUITE 100
- **CITY:** BOCA RATON
- **STATE:** FL
- **ZIP:** 33487
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-23-010561

## Text-Extract

```

United States securities and exchange commission logo

                            February 21, 2023

       Craig Snyder
       Chief Executive Officer
       Greenlane Holdings, Inc.
       1095 Broken Sound Parkway, Suite 100
       Boca Raton, FL 33487

                                                        Re: Greenlane Holdings,
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed February 3,
2023
                                                            File No. 333-269576

       Dear Craig Snyder:

              We have limited our review of your registration statement to
those issues we have
       addressed in our comment. In our comment, we may ask you to provide us
with information so
       we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this comment, we may have additional comments.

       Registration Statement on Form S-1 Filed February 3, 2023

       General

   1.                                                   We note that you
incorporate by reference to various filings. However, it appears that you
                                                        are not eligible to
incorporate by reference under General Instruction VII.C. of Form S-1,
                                                        as you do not have a
Form 10-K on file for your most recently completed fiscal year.
                                                        Additionally, we note
that you are required to provide certain updated information as of
                                                        the most recently
completed year pursuant to Items 402, 403, and 404 of Regulation S-K.
                                                        Please revise your
registration statement to include the above-referenced information, as
                                                        applicable.
 Craig Snyder
FirstName LastNameCraig
Greenlane Holdings, Inc. Snyder
Comapany21,
February  NameGreenlane
             2023        Holdings, Inc.
February
Page 2 21, 2023 Page 2
FirstName LastName
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Cara Wirth at (202) 551-7127 or Jennifer L  pez Molina at
(202) 551-3792
with any other questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Trade &
Services
cc:      John Hensley

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

February 21, 2023

Craig Snyder  
Chief Executive Officer  
Greenlane Holdings, Inc.  
1095 Broken Sound Parkway, Suite 100  
Boca Raton, FL 33487

**Re: Greenlane Holdings, Inc.  
Registration Statement on Form S-1  
Filed February 3, 2023  
File No. 333-269576**

Dear Craig Snyder:

We have limited our review of your registration statement to those issues we have addressed in our comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments.

Registration Statement on Form S-1 Filed February 3, 2023

# General

1. We note that you incorporate by reference to various filings. However, it appears that you are not eligible to incorporate by reference under General Instruction VII.C. of Form S-1, as you do not have a Form 10-K on file for your most recently completed fiscal year. Additionally, we note that you are required to provide certain updated information as of the most recently completed year pursuant to Items 402, 403, and 404 of Regulation S-K. Please revise your registration statement to include the above-referenced information, as applicable.

Craig Snyder
Greenlane Holdings, Inc.
February 21, 2023
Page 2

We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement.

Please contact Cara Wirth at (202) 551-7127 or Jennifer López Molina at (202) 551-3792 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services

cc: John Hensley