AGRIFORCE GROWING SYSTEMS, LTD.

300-2233 Columbia Street

Vancouver, BC V5Y0M6

December 21, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Gentlepersons:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, AgriForce Growing Systems, Ltd. (the “Registrant”) hereby respectfully requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-276151), as amended (the “Registration Statement”), so that it may become effective at 4:45 p.m. Eastern Time on Tuesday, December 26, 2023, or as soon as practicable thereafter.

The Registrant hereby authorizes Jolie Kahn, Esq., to orally modify or withdraw this request for acceleration.

We respectfully request that we be notified of such effectiveness by a telephone call to Ms. Kahn at (516) 217-6379.