.2
September 11, 2026
Ontario Securities Commission
British Columbia Securities Commission
Alberta Securities Commission
Autorité Des Marchés Financiers
Financial and Consumer Affairs Authority of Saskatchewan
The Manitoba Securities Commission
New Brunswick Financial and Consumer Services Commission
Nova Scotia Securities Commission
Prince Edward Island Office of the Superintendent of Securities
Superintendent of Securities (Newfoundland and Labrador)
Office of the Yukon Superintendent of Securities
Office of the Superintendent of Securities, Nunavut
Office of the Superintendent of Securities, Northwest Territories
| RE: | Glass House Brands Inc. (the "Company") – Notice of Change of Auditor (the "Notice") dated September 11, 2026 pursuant to National Instrument 51-102 – Continuous Disclosure Obligations ("NI 51-102") |
Dear Sirs/Mesdames,
As required by NI 51-102, we have reviewed the information contained in the Notice delivered by the Company to Macias Gini & O'Connell LLP, as predecessor auditor of the Company.
Based on our knowledge as of the date of this letter, we agree with the statements contained in the Notice insofar as they relate to Macias Gini & O'Connell LLP. With respect to the statements contained in the Notice that do not relate to Macias Gini & O'Connell LLP, we have no basis to agree or disagree.
Respectfully,
/s/ Macias Gini & O’Connell LLP
Irvine, California