In
connection with the Amendment No. 2 for the Annual Report of Gilla
Inc. (the “Company”) on Form 10-K/A for the period
ended December 31, 2017 as filed with the Securities and Exchange
Commission on the date hereof (the “Report”), I,
Ashish Kapoor,
Chief Financial Officer, certify, pursuant to 18 U.S.C.
Section 1350, as adopted pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002, that: