Exhibit 11.1
We consent to the use, in this Offering Statement on Form 1-A of Hightimes Holding Corp. of our report dated November 6, 2017 on our audits of the consolidated financial statements of Trans- High Corporation for the years ended December 31, 2016 and 2015, and the reference to us under the caption "Financial Statements."
Our report on Trans-High Corporation contains an explanatory paragraph regarding the ability of Trans-High Corporation to continue as a going concern.
Very truly yours,
/s/ RBSM LLP
RBSM LLP
New York, NY
December 22, 2017
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