HART & HART, LLC ATTORNEYS AT LAW 1624 Washington Street Denver, CO 80203 William T. Hart, P.C. ________ harttrinen@aol.com Will Hart (303) 839-0061 Fax: (303) 839-5414 April 3, 2017 Jeffrey Gabor Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 United Cannabis Corporation Registration Statement on Form S-1 File No. 333-216222 This office represents United Cannabis Corporation. The following is the Company's response to the comment received from the staff by letter dated March 31, 2017. Total shares outstanding 51,202,374 Less shares owned by affiliates (1) Ernie Blackmon (21,614,513) Chad Ruby (832,760) Tony Verzura (13,756,435) Shares owned by non-affiliates 14,998,666 ========== 1/3 of shares owned by non-affiliates 4,999,555 (1) As reported by latest Form 4's filed by these persons. 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