Exhibit 15.1

Hightimes Holding Corp. subsidiaries

Hightimes Holding Corp. and its direct and indirect subsidiaries currently consist of:

Tran-High Corporation, a New York corporation (“Trans-High” or “THC”) and the subsidiaries of THC:

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High Times Production Inc., a New York corporation

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Cannabis Business Digital, LLC, a New York limited liability company

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The Hemp Company of America, Inc., a New York corporation

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Hemp Times, Inc., a New York corporation

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High Times, Inc., a New York corporation

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New Morning Productions, Inc., a New York corporation

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Planet Hemp, Inc., a New York corporation