In
connection with the Amendment No. 3 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: