November 30, 2021
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
We have read Item 4.01 of CV Sciences Inc. Form 8-K dated November 30, 2021, and have the following comments:
•We agree with the statements made in the first sentence of the first paragraph, and the second through fifth paragraph of Item 4.01(a).
•We have no basis on which to agree or disagree with the statements made in the second and third sentence of the first paragraph of Item 4.01(a) and Item 4.01(b)
/s/ DELOITTE & TOUCHE LLP
San Diego, CA