February 6, 2020 Jon R. Levine Chief Financial Officer MariMed Inc. 10 Oceana Way Norwood, MA 02062 Re: MariMed Inc. Form 10-K for the Fiscal Year Ended December 31, 2018 Filed April 16, 2019 File No. 000-54433 Dear Mr. Levine: 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 Technology