# EDGAR Filing Document

**Accession Number:** 0001617765
**File Stem:** 0000000000-23-002511
**Filing Date:** 2023-3
**Character Count:** 2986
**Document Hash:** 56107573e080690d44024d5e55629619
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002511.hdr.sgml**: 20230412

**ACCESSION NUMBER**: 0000000000-23-002511

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230315

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Salona Global Medical Device Corp
- **CENTRAL INDEX KEY:** 0001617765
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** A1
- **FISCAL YEAR END:** 0228

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

**BUSINESS ADDRESS:**
- **STREET 1:** 6160 INNOVATION WAY
- **CITY:** CARLSBAD
- **STATE:** CA
- **ZIP:** 92009
- **BUSINESS PHONE:** 800-760-6826

**MAIL ADDRESS:**
- **STREET 1:** 6160 INNOVATION WAY
- **CITY:** CARLSBAD
- **STATE:** CA
- **ZIP:** 92009

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** INSPIRA FINANCIAL INC
- **DATE OF NAME CHANGE:** 20140825
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001062993-22-013882

## Text-Extract

```

United States securities and exchange commission logo

                      March 15, 2023

       Dennis Nelson
       Chief Financial Officer
       Salona Global Medical Device Corporation
       6160 Innovation Way
       Carlsbad, California 92009

                                                        Re: Salona Global
Medical Device Corporation
                                                            Form 10-K for the
Fiscal Year Ended February 28, 2022
                                                            Filed May 31, 2022
                                                            File No. 333-255642

       Dear Dennis Nelson:

              We have completed our review of your filing. 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.

                      Sincerely,

                      Division of Corporation Finance

                      Office of Industrial Applications and

                      Services

```

### 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

March 15, 2023

Dennis Nelson
Chief Financial Officer
Salona Global Medical Device Corporation
6160 Innovation Way
Carlsbad, California 92009

**Re: Salona Global Medical Device Corporation**
**Form 10-K for the Fiscal Year Ended February 28, 2022**
**Filed May 31, 2022**
**File No. 333-255642**

Dear Dennis Nelson:

We have completed our review of your filing. 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.

Sincerely,

Division of Corporation Finance
Office of Industrial Applications and
Services