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                          August 11, 2022

       Byron Thomas
       Chief Executive Officer
       MJ Holdings, Inc.
       2580 S. Sorrel Street
       Las Vegas , NV 89146

                                                        Re: MJ Holdings, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed August 5,
2022
                                                            File No. 333-266614

       Dear Mr. Thomas:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Scott
Anderegg at 202-551-3342 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Trade & Services