SecProbe.io

Mailstop 3561

August 1 , 2017

Wayne Anderson
President
The Greater Cannabis Company, Inc.
244 2nd Ave N., Suite 9,
St. Petersburg, FL 33701

Re: The Greater Cannabis Company, Inc.
Amendment No. 1 to Registration Statement on Form S-1
Filed July 20, 2017
  File No. 333-218854

Dear Mr. Anderson :

We have reviewed your amended registration statement  and have the following
comments.  In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the
requested information .  If you do not believe our comments apply to your facts and
circumstanc es or do not believe an amendment is appropriate, please tell us why in your
response.

After reviewing any amendment to your registration statement and the information you
provide in response to these  comments, we may have  additional comments.   Unless w e note
otherwise, our references to prior comments are to comments in our July 14, 2017 letter .

General

1. We note your response to comment 13.   Please revise your disclosure on pages 6 and 44
to clarify that the Artemis license agreement  no longer  is in effect.  In addition, please tell
us why the disclosure on page 6 that the Artemis license agreement constitutes one of
your operating segments is appropriate given that it no longer is in effect, or revise the
disclosure accordingly.

Wayne Anderson
The Greater Cannabis Company, Inc.
 August 1 , 2017
 Page 2

 Prospectus Summ ary

The Offering, page 12

2. We reviewed your revisions in response to comment 2.   Please further revise your
disclosure to indicate that the 2.5 million common shares issuable on conversion of the
convertible note are included in the number of shares of co mmon stock issued and
outstanding after the offering and explain why  (e.g., you expect the notes to be converted
to shares prior to or contemporaneous with the secondary offering ).

Selling Shareholders, page 30

3. We note your responses to comments 1 and 3.  Please tell us  how long each of Alpco,
Scottrade, National Financial Services, Emet Capital Partners and the other selling
shareholders that are broker -dealers  or affiliates of broker -dealers  have held their shares
of Sylios Corp., the circumstances under which each entity received its shares of Sylios
Corp., and your analysis of why these entities are not statutory underwriters as such term
is defined in the Securities Act.

4. Please remove dis closure in footnote (i) indicating that “none of the selling stockholders
are broker -dealers.”

Financial Statements, page F -1

5. Please update your financial statements and related disclosures in accordance with Rule
8-08 of Regulation S -X, as applicable, p rior to effectiveness.

Notes to the Consolidated Financial Statements

Note B – Going Concern, page F -15

6. We reviewed your revisions in response to comment 10.   Please further revise your
disclosure to address the disclosure requirements in paragraphs b a nd c of ASC 205 -40-
50-13.

Exhibit 5.1

7. Please revise the opinion to opine that the 21,527,493 Shares that are currently issued and
outstanding are legally issued, fully paid and non -assessable.

Wayne Anderson
The Greater Cannabis Company, Inc.
 August 1 , 2017
 Page 3

 You m ay contact Ta Tanisha Meadows , Staff Accountant,  at 202-551-3322  or Robyn
Manuel , Staff Accountant , at 202-551-3823  if you have questions regarding comments on the
financial statements and related matters.  Please contact Jacqueline Kaufman, Staff Attorney, at
202-551-3797, Lilyanna Peyser , Special Counsel , at 202 -551-3222 , or me at 202-551-3720  with
any other questions.

Sincerely,

 /s/ Lilyanna Peyser for

Mara L. Ransom
Assistant Director
Office of Consumer Products

cc:  John T. Root, Jr.