# EDGAR Filing Document

**Accession Number:** 0001532390
**File Stem:** 0001062993-23-000623
**Filing Date:** 2023-1
**Character Count:** 2079
**Document Hash:** 6956f1b39d360bef3db657d76fa8050c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001062993-23-000623.hdr.sgml**: 20230209

**ACCESSION NUMBER**: 0001062993-23-000623

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230106

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ALKALINE WATER Co INC
- **CENTRAL INDEX KEY:** 0001532390
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-GROCERIES & RELATED PRODUCTS [5140]
- **IRS NUMBER:** 990367049
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0331

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

**BUSINESS ADDRESS:**
- **STREET 1:** 8541 E ANDERSON DRIVE
- **STREET 2:** SUITE 100/101
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85255
- **BUSINESS PHONE:** 480-656-2423

**MAIL ADDRESS:**
- **STREET 1:** 8541 E ANDERSON DRIVE
- **STREET 2:** SUITE 100/101
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85255

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GLOBAL LINES INC
- **DATE OF NAME CHANGE:** 20111011

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**THE ALKALINE WATER COMPANY INC.**<br>8541 E Anderson Drive, Suite 100<br>Scottsdale, AZ 85255

January 6, 2023

<u>**VIA EDGAR**</u>

United States Securities and Exchange Commission<br>100 F Street, N.E. <br>Washington, DC 20549

**Attention: Division of Corporation Finance**

Dear Sirs/Mesdames:

&nbsp;&nbsp;**Re: The Alkaline Water Company Inc. (the "Company")**<br>**Registration Statement on Form S-3**<br>**File No. 333-269044**

In connection with the Company's Registration Statement on Form S-3, the Company hereby requests acceleration of the effective date of the above-referenced Registration Statement to 4:30 p.m. (Eastern time), Wednesday, January 11, 2023 or as soon thereafter as possible, in accordance with Rule 461(a) of Regulation C.

We trust you will find the foregoing to be in order. Please do not hesitate to contact the undersigned should you have any questions in this regard.

Yours truly,

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| |
|:---|
| **THE ALKALINE WATER COMPANY INC.** |
| */s/ Frank Lazaran* |
| Frank Lazaran |
| President, Chief Executive Officer and Director |

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