United States securities and exchange commission logo June 16, 2022 Nicholas Vita Chief Executive Officer Columbia Care Inc. 680 Fifth Ave., 24th Floor New York, New York 10019 Re: Columbia Care Inc. Preliminary Revised Proxy Statement on Schedule 14A Response dated June 3, 2022 File No. 000-56294 Dear Mr. Vita: 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 Life Sciences cc: James Guttman, Esq.