Annual Financial Report (Replacement)

This replaces the announcement released this morning at 7:00am under RNS No.
01926-8035. 


                       CLS Holdings plc (the 'Company')                        

                Annual Financial Report posted to Shareholders                 

Further to the Final Results announcement made on 11 March 2010, the Company
announces that it is today posting to shareholders its Annual Report & Accounts
for the year ended 31 December 2009, together with a the Notice of Annual
General Meeting and Form of Proxy. Copies of these documents will shortly be
available on the Company's website, www.clsholdings.com

Pursuant to Listing Rule 9.6.1, two copies of each of the above will be
submitted to the UK Listing Authority (which replace those submitted on 11
March 2010) and will shortly be available for inspection at the UK Listing
Authority's Document Viewing Facility, which is situated at:

Financial Services Authority

25 The North Colonnade

Canary Wharf

London E14 5HS

Tel No: (0)20 7066 1000

Enquiries:

David Fuller,

Company Secretary

CLS Holdings plc

[phone]