HART & HART, LLC
                                ATTORNEYS AT LAW
                             1624 Washington Street
                                Denver, CO 80203
William T. Hart, P.C.              ________           Email:  harttrinen@aol.com
Will Hart                                             Facsimile:  (303) 839-5414
                                 (303) 839-0061

                               September 14, 2016

Steve Lo
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

      Re:   United Cannabis Corporation
            Form 10-K for the year ended December 31, 2015
            File No. 00-54582

     This office  represents United Cannabis  Corporation (the "Company").  This
letter provides the Company's  responses to the comments received from the staff
by letter dated August 9, 2016 with respect to the above captioned  filing.  The
paragraph numbers in this letter correspond with the numbered  paragraphs in the
staff's comment letter.

     1.   The fifth paragraph of Item 7 will be amended to read as follows:

          Revenue  increased  by  approximately  $376,000  during the year ended
          December 31, 2015.  This increase in revenue was due to an increase in
          the  recognition  of  deferred  revenue  for  consulting  services  of
          approximately  $30,000,  the sale of oil  extractions in the amount of
          approximately   $190,000,   and  an  increase  in  licensing  fees  of
          approximately  $156,000.  Gross  profit,  as  a  percentage  of  total
          revenue,  was 73% for the year ended  December 31, 2015 as compared to
          96% for the year ended December 31, 2014.

     2.   Since the Company does not manufacture any products,  the Company does
          not own any material amounts of inventory.  The products  described on
          page 2 of the report are  manufactured by third parties under licenses
          from the  Company.  The  Company was not  carrying  any  inventory  at
          December 31, 2015 or 2014.

     3.   The  following  paragraph  will be will be added to Item 7 of the 10-K
          report under the caption "Capital Resources and Liquidity".

          On December 18, 2014, we borrowed $600,000 from Slainte Ventures, LLC,
          an  unrelated  third  party.  The loan was  evidenced  by an unsecured
          promissory note bearing  interest at 12%. In October 2015, we borrowed
          fund from a third  party and did not apply the  borrowed  funds to the
          Slainte note  resulting in a default  under the terms of the note.  On
          March 16,  2016 we entered  into an  agreement  with  Slainte  whereby
          Slainte waived  default,  and extended the maturity date of note until
          December 17, 2016.  Slainte also agreed to accept a warrant in lieu of
          interest  due on the  loan.  See Note 20 to the  financial  statements
          included as part of this report for  information  concerning the terms
          of the warrant.

                                       1


     If you should have any questions  concerning the  foregoing,  please do not
hesitate to contact the undersigned.

                                          Very Truly Yours,

                                          HART & HART, LLC

                                          /s/ William T. Hart

                                          William T. Hart