January 27, 2020 Aitan Zacharin Chief Executive Officer The Greater Cannabis Company, Inc. 15 Walker Avenue, Suite 101 Baltimore, MD 21208 Re: The Greater Cannabis Company, Inc. Registration Statement on Form S-1 Filed January 16, 2020 File No. 333-235938 Dear Mr. Zacharin: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Ada D. Sarmento at 202-551-3798 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Dale S. Bergman, Esq.