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                             May 24, 2021

       Aitan Zacharin
       Chief Executive Officer
       Greater Cannabis Company, Inc.
       15 Walker Avenue, Suite 101
       Baltimore, MD 21208

                                                        Re: Greater Cannabis
Company, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed May 7, 2021
                                                            File No. 333-255872

       Dear Mr. Zacharin:

              We have limited our review of your registration statement to
those issues we have
       addressed in our comment. In our comment, we may ask you to provide us
with information so
       we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this comment, we may have additional comments.

       Registration Statement on Form S-1 filed May 7, 2021

       General

   1.                                                   The securities purchase
agreement filed as an exhibit to the current report on Form 8-K
                                                        dated March 16, 2021
indicates that FirstFire Global Opportunities Fund, LLC (the
                                                        "Buyer") does not
appear to be irrevocably bound to acquire all of the securities being
                                                        offered for resale.
Please revise to remove the common shares underlying the convertible
                                                        notes that may be
issued in connection with the additional closings. Alternatively, please
                                                        provide us with your
analysis as to your eligibility to register the resale of the common
                                                        stock underlying the
convertible notes that may be issued in connection with the
                                                        additional closings at
this time. For guidance, refer to Securities Act Sections Compliance
                                                        & Disclosure
Interpretation 139.11.
 Aitan Zacharin
Greater Cannabis Company, Inc.
May 24, 2021
Page 2

        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Jason Drory at 202-551-8342 or Joe McCann at 202-551-6262
with
any questions.



                                                           Sincerely,
FirstName LastNameAitan Zacharin
                                                           Division of
Corporation Finance
Comapany NameGreater Cannabis Company, Inc.
                                                           Office of Life
Sciences
May 24, 2021 Page 2
cc:       Dale S. Bergman
FirstName LastName