<SEC-DOCUMENT>0001004878-14-000255.txt : 20150304
<SEC-HEADER>0001004878-14-000255.hdr.sgml : 20150304
<ACCEPTANCE-DATETIME>20140626165645
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001004878-14-000255
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140626

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Advanced Cannabis Solutions, Inc.
		CENTRAL INDEX KEY:			0001477009
		STANDARD INDUSTRIAL CLASSIFICATION:	OIL, GAS FIELD SERVICES, NBC [1389]
		IRS NUMBER:				208096131
		STATE OF INCORPORATION:			CO
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		6565 EAST EVANS AVENUE
		CITY:			DENVER
		STATE:			CO
		ZIP:			80224
		BUSINESS PHONE:		(719) 748-5603

	MAIL ADDRESS:	
		STREET 1:		6565 EAST EVANS AVENUE
		CITY:			DENVER
		STATE:			CO
		ZIP:			80224

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Promap Corp
		DATE OF NAME CHANGE:	20091117
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                                HART & HART, LLC
                                ATTORNEYS AT LAW
                             1624 Washington Street
                                Denver, CO 80203
William T. Hart, P.C.               ________           Email: harttrinen@aol.com
Will Hart                                             Facsimile:  (303) 839-5414
                                 (303) 839-0061


                                  June 26, 2014

Angie Kim
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

      Re:   Advanced Cannabis Solutions, Inc.


     Further  to our June 25,  2014  letter to you today and  supplementing  our
response to comment 10, the Company  believes  the 8-K filed on May 20, 2014 and
the 10-Q/A filed on June 6, 2014 provide adequate disclosure concerning the lack
of review of the March 31 10-Q report by the Company's  auditor.  Filing another
amended 10-Q report at this time would only cause confusion. Ultimately, from an
investor's  prospective,  the important  issue is whether the information in the
report is correct,  not whether it has been reviewed by an issuer's  independent
accountant.

      If you should have any questions concerning the foregoing, please do not
hesitate to contact the undersigned.

                                          Very Truly Yours,

                                          HART & HART, LLC

                                          /s/ William T. Hart

                                          William T. Hart


WTH:ls
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>