Hightimes Holding Corp.
10990 Wilshire Blvd., Penthouse
Los Angeles, CA 90024
July 19, 2018
U.S. Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 3561
Washington, D.C. 20549
Att: Anne Nguyen Parker, Assistant Director
Office of Transportation and Leisure
|Re:||Hightimes Holding Corp.|
|Offering Statement on Form 1-A|
|Post-Qualification Amendment No. 1 filed June 12, 2018|
|Post-Qualification Amendment No. 2 filed June 15, 2018|
Post-Qualification Amendment No. 3 filed June 26, 2018
Post-Qualification Amendment No. 4 filed July 9, 2018
|File No. 024-10794|
Dear Ms. Parker:
Reference is hereby made to the qualification request letter, dated July 19, 2018 (the “Qualification Request Letter”), seeking requalification of the above-referenced Offering Statement on Form 1-A POS, which was sent to the Securities and Exchange Commission (the “Commission”) on behalf of Hightimes Holding Corp., a Delaware corporation (the “Company” or “Hightimes”). On behalf of the Company, I hereby request withdrawal of the Qualification Request Letter.
Very truly yours,
HIGHTIMES HOLDING CORP.
|By:||/s/ Adam E. Levin|
|Adam E. Levin, Chief Executive Officer|
|Cc:||NMS Capital Advisors, LLC|
|CKR Law, LLP|
|Law Offices of Michelle Geller, Esq.|