United States securities and exchange commission logo November 28, 2022 Daniel Neville Interim Co-Chief Executive Officer and Chief Financial Officer Ascend Wellness Holdings, Inc. 1411 Broadway, 16th Floor New York, NY 10018 Re: Ascend Wellness Holdings, Inc. Registration Statement on Form S-3 Filed November 22, 2022 File No. 333-268534 Dear Daniel Neville: 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 Doris Stacey Gama at 202-551-3188 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: James Guttman, Esq.