19720 Jetton Road, 3rd Floor

Cornelius, NC 28031

Tel: 704-897-8336

Fax: 704-919-5089



December 10, 2018


U.S. Securities & Exchange Commission

Office of the Chief Accountant

100 F Street, NE

Washington, DC 20549


To Whom It May Concern:


This letter is to inform you that we have reviewed the Current Report on Form 8-K of MariMed Inc. dated December 5, 2018 and we agree with the content of Item 4.01(a) described therein. We express no opinion on the content of Item 4.01(b).





L&L CPAs, P.A.