# EDGAR Filing Document

**Accession Number:** 0001715611
**File Stem:** 0000000000-23-001219
**Filing Date:** 2023-2
**Character Count:** 5351
**Document Hash:** 905bccbe5182c8909ff6b0c423613aae
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001219.hdr.sgml**: 20230316

**ACCESSION NUMBER**: 0000000000-23-001219

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230206

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BODY & MIND INC.
- **CENTRAL INDEX KEY:** 0001715611
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 981319227
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0731

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

**BUSINESS ADDRESS:**
- **STREET 1:** 750 - 1095 WEST PENDER STREET
- **CITY:** VANCOUVER
- **STATE:** A1
- **ZIP:** V6E 2M6
- **BUSINESS PHONE:** 604-376-3567

**MAIL ADDRESS:**
- **STREET 1:** 750 - 1095 WEST PENDER STREET
- **CITY:** VANCOUVER
- **STATE:** A1
- **ZIP:** V6E 2M6

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DEPLOY TECHNOLOGIES INC
- **DATE OF NAME CHANGE:** 20170825

## Text-Extract

```

United States securities and exchange commission logo

                               February 6, 2023

       Dong Shim
       Chief Financial Officer
       Body and Mind Inc.
       750     1095 West Pender Street
       Vancouver, British Columbia, Canada V6E 2M6

                                                        Re: Body and Mind Inc.
                                                            Form 10-K for the
fiscal year ended July 31, 2022
                                                            Filed January 17,
2023
                                                            File No. 0-55940

       Dear Dong Shim:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comment.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this comment, we may have additional comments.

       Form 10-K for the fiscal year ended July 31, 2022

       Report of Independent Registered Public Accounting Firm, page F-2

   1.                                                   In the second sentence
of the first paragraph, your auditor does not indicate whether they
                                                        had also audited the
financial position as of July 31, 2021. Please confirm, if true, that
                                                        they had as of the
report date. Please ensure that the audit reports included in your future
                                                        filings make the
appropriate disclosures in this regard.
              In closing, 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.

              You may contact Jenn Do at (202) 551-3743 or Daniel Gordon at
(202) 551-3486 with
       any questions.
 Dong Shim
Body and Mind Inc.
February 6, 2023
Page 2

FirstName LastNameDong Shim       Sincerely,
Comapany NameBody and Mind Inc.
                                  Division of Corporation Finance
February 6, 2023 Page 2           Office of Life Sciences
FirstName LastName

```

### 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 6, 2023

Dong Shim  
Chief Financial Officer  
Body and Mind Inc.  
750 - 1095 West Pender Street  
Vancouver, British Columbia, Canada V6E 2M6

**Re: Body and Mind Inc.**

**Form 10-K for the fiscal year ended July 31, 2022**

**Filed January 17, 2023**

**File No. 0-55940**

Dear Dong Shim:

We have limited our review of your filing to the financial statements and related disclosures and have the following comment.

Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this comment, we may have additional comments.

Form 10-K for the fiscal year ended July 31, 2022

Report of Independent Registered Public Accounting Firm, page F-2

1. In the second sentence of the first paragraph, your auditor does not indicate whether they had also audited the financial position as of July 31, 2021. Please confirm, if true, that they had as of the report date. Please ensure that the audit reports included in your future filings make the appropriate disclosures in this regard.

In closing, 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.

You may contact Jenn Do at (202) 551-3743 or Daniel Gordon at (202) 551-3486 with any questions.

Dong Shim
Body and Mind Inc.
February 6, 2023
Page 2

Sincerely,

Division of Corporation Finance
Office of Life Sciences