June 22, 2021

VIA EDGAR

Ms. Jennifer Angelini
Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, DC 20549

 
Re:
Better Choice Company Inc.
   
Registration Statement on Form S-1 (File No. 333-256405)

Dear Ms. Angelini:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), we hereby join in the request of Better Choice Company Inc. (the “Registrant”), for the acceleration of the effective date of the Registrant’s Registration Statement on Form S-1 (File No. 333-256405) (as amended, the “Registration Statement”), relating to the public offering of shares of the common stock of the Registrant, so that the Registration Statement may be declared effective on June 24, 2021 at 4:30 P.M. Eastern Time, or as soon thereafter as practicable. The undersigned, as the representative of the underwriters, confirms that we are aware of our obligations under the Securities Act.

Pursuant to Rule 460 under the Securities Act, please be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned confirms that it has complied with and will continue to comply with, and it has been informed or will be informed by participating dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.

 
Very truly yours,
       
 
D.A. Davidson & Co.
       
 
By:
/s/ Joe Schimmelpfennig
   
Name:
Joe Schimmelpfennig
   
Title:
Managing Director

cc:
Louis Lombardo (Meister Seelig & Fein LLP)
 
Nolan Taylor (Dorsey & Whitney LLP)