EXHIBIT 11.1
We consent to the use in this Amendment 1 to Form 1A Regulation A offering statement 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
January 29, 2018