September 7, 2018

Monty Lamirato
Chief Financial Officer
GrowGeneration Corp.
1000 West Mississippi Avenue
Denver, CO 80223

       Re: GrowGeneration Corp.
           Form 10-K for the Fiscal Year Ended December 31, 2017
           Filed March 27, 2018
           Form 10-Q for the Fiscal Quarter Ended March 31, 2018
           Filed May 15, 2018
           File No. 333-207889

Dear Mr. Lamirato:

        We have reviewed your August 23, 2018 response to our comment letter
and have the
following comment. In our comment, we may ask you to provide us with
information so we may
better understand your disclosure.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

      After reviewing your response to this comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to
comments in our
August 20, 2018 letter.

Form 10-Q for the Fiscal Quarter Ended March 31, 2018

6. Convertible Debt, page 8

1.    We note your response to prior comment two. Please revise your footnote,
in future
      filings, to disclose and quantify conversions of your debt instrument
occurring during the
      reporting period, to provide the cumulative amount converted as of each
balance sheet
      date, and to reconcile such conversions to the non-cash financing section
of your
      statement of cash flows.
 Monty Lamirato
GrowGeneration Corp.
September 7, 2018
Page 2

       You may contact Dale Welcome at (202) 551-3865 or John Cash at (202)
551-3768 with
any questions.



                                                       Sincerely,
FirstName LastNameMonty Lamirato
                                                       Division of Corporation
Finance
Comapany NameGrowGeneration Corp.
                                                       Office of Manufacturing
and
September 7, 2018 Page 2                               Construction
FirstName LastName