July 16, 2018
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Tilray, Inc. |
Registration Statement on Form S-1 (File No. 333-225741) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the Securities Act), we, the representative of the underwriters (the Representative), hereby joins in the request of Tilray, Inc., a Delaware corporation (the Registrant), for the acceleration of the effective date of the Registrants Registration Statement on Form S-1 (File No. 333-225741) (the Registration Statement), relating to a public offering of shares of the Registrants Class 2 common stock, par value $0.0001 per share, so that the Registration Statement may be declared effective at 2:00 PM Eastern time, on July 18, 2018 or as soon thereafter as practicable, or at such other time as the Registrant or its outside counsel, Cooley LLP, request by telephone that such Registration Statement be declared effective. We, the undersigned Representative, confirm that the underwriters are aware of their obligations under the Securities Act.
Additionally, pursuant to Rule 460 of the Securities Act, we hereby advise you that we have distributed approximately 191 copies of the Preliminary Prospectus dated July 9, 2018 through the date hereof, to underwriters, dealers, institutional investors and others.
We, the undersigned Representative, hereby represent on behalf of the underwriters that the underwriters are acting in compliance and will act in compliance with the provisions of Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above proposed offering.
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Very truly yours,
Cowen and Company, LLC | ||
Acting severally on behalf of itself and the several underwriters
COWEN AND COMPANY, LLC | ||
By: | /s/ Michael Campbell | |
Name: Michael Campbell Title: Managing Director |
[Underwriters Acceleration Request Signature Page]