Exhibit 99.68

May 6, 2021

British Columbia Securities Commission

Alberta Securities Commission

Financial and Consumer Affairs Authority of Saskatchewan

The Manitoba Securities Commission

Ontario Securities Commission

Financial and Consumer Services Commission (New Brunswick)

Nova Scotia Securities Commission

Office of the Superintendent of Securities, Service Newfoundland & Labrador

Office of the Superintendent of Securities, Government of Prince Edward Island

Office of the Superintendent of Securities, Northwest Territories

Office of the Yukon Superintendent of Securities

Nunavut Securities Office

Dear Sirs/Mesdames:

Re: Mercer Park Brand Acquisition Corp.

We refer to the prospectus of Mercer Park Brand Acquisition Corp. (the “Company”) dated May 6, 2021, relating to the acquisition of Bud and Bloom (the “Prospectus”).

We consent to being named and to the use in the above-mentioned Prospectus, of our report dated May 4, 2021, to the Directors/Shareholders of the Company on the following financial statements:

a. Combined Balance Sheets as of August 31, 2019 and December 31, 2018.

b. Combined Statements of Operations, Changes in Members’ Deficit and Cash Flows for the period ended August 31, 2019 and the year ended December 31, 2018.

c. The related notes to the combined financial statements which comprise a summary of significant accounting policies and other explanatory information.

We report that we have read the Prospectus and all information therein and have no reason to believe that there are any misrepresentations in the information contained therein that are derived from the financial statements upon which we have reported or that are within our knowledge as a result of our audit of such fmancial statements. We have complied with Canadian generally accepted standards for an auditor’s consent to the use of a report of the auditor included in an offering document, which does not constitute an audit or review of the prospectus as these terms are described in the CPA Canada Handbook — Assurance.

Sincerely,

/s/ Macias Gini & O’Connell LLP

Macias Gini & O’Connell LLP
700 South Flower St., Suite 800
Los Angeles, CA 90017 www.mgocpa.com