July 9, 2019 Jeffrey Binder Chief Executive Officer CLS Holdings USA, Inc. 11767 South Dixie Highway, Suite 115 Miami, Florida 33156 Re: CLS Holdings USA, Inc. Registration Statement on Form S-1 Filed July 3, 2019 File No. 333-232553 Dear Mr. Binder: 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 Katherine Bagley at (202) 551-2545 with any questions. Sincerely, Division of Corporation Finance Office of Consumer Products cc: Kathleen L. Deutsch