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                      March 8, 2023

       Ryan Maarschalk
       Chief Financial Officer
       Allied Corp.
       1405 St. Paul St., Suite 201
       Kelowna, BC, Canada V1Y 9N2

                                                        Re: Allied Corp.
                                                            Form 10-K for the 
Fiscal Year Ended August 31, 2022
                                                            Filed December 14, 
2022
                                                            File No. 000-56002

       Dear Ryan Maarschalk:

              We have completed our review of your filing. 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.



                                                                                
                      Sincerely,

                                                                                
                      Division of Corporation Finance
                                                                                
                      Office of Trade & Services