United States securities and exchange commission logo





                           September 22, 2021

       Roger Bloss
       Chief Executive Officer
       MJ Holdings, Inc.
       2580 S. Sorrel Street
       Las Vegas, NV 89146

                                                        Re: MJ Holdings, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed September 16,
2021
                                                            File No. 333-259588

       Dear Mr. Bloss:

              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 Stacey
Peikin at 202-551-6223 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Trade & Services