July 10, 2024 Kent Cunningham Chief Executive Officer Better Choice Co Inc. 12400 Race Track Road Tampa, FL 33626 Re: Better Choice Co Inc. Registration Statement on Form S-1 Filed July 8, 2024 File No. 333-280714 Dear Kent Cunningham: 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 Erin Donahue at 202-551-6063 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing