EXHIBIT 11.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Amendment 2 to Form 1A Regulation A offering statement of Hightimes Holding Corp 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,

RBSM, LLP – 101 Larkspur Landing Circle, Suite 321 Larkspur, CA 94939

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