# EDGAR Filing Document

**Accession Number:** 0001532390
**File Stem:** 0000000000-23-000190
**Filing Date:** 2023-1
**Character Count:** 3432
**Document Hash:** 7c7c38caf67c7f0f6f5935b0deaf7b2c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000190.hdr.sgml**: 20230209

**ACCESSION NUMBER**: 0000000000-23-000190

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230106

**FILED FOR**: 

**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:** UPLOAD

**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

## Text-Extract

```

United States securities and exchange commission logo

                         January 6, 2023

       Frank Lazaran
       President and Chief Executive Officer
       The Alkaline Water Company Inc.
       8541 E Anderson Drive, Suite 100
       Scottsdale, AZ 85255

                                                        Re: The Alkaline Water
Company Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed December 28,
2022
                                                            File No. 333-269044

       Dear Frank Lazaran:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Kate
Beukenkamp at 202-551-3861 with any questions.

                         Sincerely,

                         Division of Corporation Finance

                         Office of Trade & Services
       cc:                                              Virgil Hlus

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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

DIVISION OF
CORPORATION FINANCE

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

January 6, 2023

Frank Lazaran
President and Chief Executive Officer
The Alkaline Water Company Inc.
8541 E Anderson Drive, Suite 100
Scottsdale, AZ 85255

Re: The Alkaline Water Company Inc.
Registration Statement on Form S-3
Filed December 28, 2022
File No. 333-269044

Dear Frank Lazaran:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. 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.

Please contact Kate Beukenkamp at 202-551-3861 with any questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services

cc: Virgil Hlus