Trees (CANN) 8-K Changes in Registrant's Certifying Accountant

July 20, 2021

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by General Cannabis Corp under Item 4.01 of its Form 8-K dated July 20, 2021.  We agree with the statements concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements of General Cannabis Corp contained therein.

Very truly yours,

/s/ Marcum llp

Marcum llp