# EDGAR Filing Document

**Accession Number:** 0001715611
**File Stem:** 0001640334-23-000194
**Filing Date:** 2023-2
**Character Count:** 4165
**Document Hash:** 83523026443589133ddbf8445d471929
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001640334-23-000194.hdr.sgml**: 20230316

**ACCESSION NUMBER**: 0001640334-23-000194

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230209

**FILER**: 

**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:** CORRESP

**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

![](bmmj_correspimg1.jpg)

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|:---|:---|
| Reply to the Attention of:  | Michael Shannon |
| Direct Line: | 604.893.7638 |
| Email Address: | Michael.shannon@mcmillan.ca |
| Our File No.: | 1009999-276731 |
| Date: | February 9, 2023 |

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**Division of Corporation Finance**

Office of Life Sciences

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

<u>Attention: Division of Corporation Finance</u>

Dear Sirs/Mesdames:

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|:---|:---|
| **Re:** | **Body and Mind Inc. Form 10-K for the fiscal year ended July 31, 2022** <br> **Filed January 17, 2023**<br> **File No. 0-55940**<br> <u>**Response Letter to SEC Comment on February 6, 2023**</u> |

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We are counsel for and write on behalf of Body and Mind Inc. (the "**Company**") in response to the Staff's letter of February 6, 2023 (the "**Comment Letter**") from the Division of Corporation Finance, Office of Life Sciences, of the United States Securities and Exchange Commission (the "**Commission**") with respect to the Company's Form 10-K for the fiscal year ended July 31, 2022 (the "**2022 10-K**").

On behalf of the Company, we provide below the Company's response to the comment made in the Comment Letter. We confirm that the factual information provided herein relating to the Company has been made available to us by the Company.

<u>Form 10-K for the fiscal year ended July 31, 2022</u>

<u>Report of Independent Registered Public Accounting Firm, page F-2</u>

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.

McMillan LLP \| Royal Centre, 1055 W. Georgia St., Suite 1500, Vancouver, BC, Canada V6E 4N7 \| t 604.689.9111 \| f 604.685.7084

Lawyers \| Patent & Trademark Agents \| Avocats \| Agents de brevets et de marques de commerce

Vancouver \| Calgary \| Toronto \| Ottawa \| Montréal \| Hong Kong \| mcmillan.ca

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|:---|:---|
| ![](bmmj_correspimg1.jpg) | February 6, 2023<br> Page 2 |

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<u>Company Response</u>:

**We confirm, on behalf of the Company, that the Company's auditor has audited the Company's financial position as of July 31, 2021 as of the report date of January 17, 2023. In addition, we confirm, on behalf of the Company, that the Company will ensure that the auditor reports included in the Company's future filings make the appropriate disclosures in this regard.**

On behalf of the Company we sincerely hope and trust that the foregoing is satisfactory in this matter and responsive to the Commission's Comment Letter, which the Company has found helpful; however, should the Commission have any further comments or questions arising from the same please do not hesitate to contact the writer (at (604) 893-7638 or email: michael.shannon@mcmillan.ca) at any time.

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|:---|
| Yours very truly, |
| */s/ Michael Shannon* |
| Michael Shannon\* |
| for **<u>McMillan LLP</u>** |

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<u>Enclosure</u>

cc: The Company; Attention: Michael Mills

\*Law Corporation