Attached files

file filename
S-1/A - AMENDMENT NO. 2 TO FORM S-1 - Wisdom Homes of America, Inc.v226471_s1a.htm
EX-16.2 - LETTER FROM DALE MATHESON CARR-HILTON LABONTE, LLP - Wisdom Homes of America, Inc.v226471_ex16-2.htm
EX-23.1 - CONSENT OF TAVARAN, ASKELSON & COMPANY, LLC - Wisdom Homes of America, Inc.v226471_ex23-1.htm
EX-10.21 - COMMON STOCK PURCHASE WARRANT ISSUED TO CRYSTAL RESEARCH ASSOCIATES, LLC DATED - Wisdom Homes of America, Inc.v226471_ex10-21.htm

April 13, 2011
 
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549

 
Re: 
General Cannabis, Inc.
File No. 333-172543

Dear Sir or Madam:

We have read the section entitled Changes In and Disagreements With Accountants on Accounting and Financial Disclosure in the registration statement on Form S-1 of General Cannabis, Inc. dated April 12, 2011, and agree with the statements concerning our firm contained therein.

Very truly yours,

Mendoza Berger & Company, LLP

/s/  Mendoza Berger & Company, LLP

Irvine, CA