Exhibit 16.1

 

  November 27, 2018     Office of the Chief Accountant Securities and Exchange Commission 460 Fifth Street N.W. Washington, NC 20549   Re: MJ Holding, Inc.   Commission File Number 333-167824   Dear Sirs:   We have received a copy of, and are in agreement with, the statements being made by MJ Holding, Inc. in Item 4.02 of its Form 8-K executed November 27, 2018 and captioned “Non-reliance on Previously Issued Financial Statements or Completed Interim Review.”   We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.   Sincerely,     Prager Metis CPAs, LLC