January 6, 2020

 

Filed via EDGAR

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attn: Inessa Kessman, Senior Staff Accountant

Division of Corporation Finance

Office of Technology

 

Re: MariMed Inc. (the “Registrant”)
  Form 10-K For the Fiscal Year Ended December 31, 2018 (the “10-K”)
  Filed April 16, 2019
  File No. 000-54433

 

Dear Ms. Kessman:

 

On behalf of the Registrant, with respect to the comment letter issued regarding the above-referenced 10-K, this shall confirm our call today in which you granted the Registrant an extension through January 21, 2020 to provide its response.

 

  Very truly yours,
   
  KURZMAN EISENBERG CORBIN & LEVER, LLP
   
  By: /s/ Kenneth S. Rose
    Kenneth S. Rose, Partner