MIRA PHARMACEUTICALS, Inc.
855 N Wolfe Street, Suite 601
Baltimore, Maryland 21205
December 22, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attn: Alan Campbell
| Re: | MIRA Pharmaceuticals, Inc. | |
| Registration Statement on Form S-1 | ||
| Filed December 18, 2023 | ||
| File No. 333-276118 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant, MIRA Pharmaceuticals, Inc., hereby requests that the above-referenced Registration Statement on Form S-1 be declared effective at 5:00 p.m., Eastern Standard Time, on Wednesday, December 27, 2023, or as soon as practicable thereafter. The Registrant respectfully requests that you notify Curt Creely of Foley & Lardner LLP of such effectiveness by a telephone call to (813) 225-4122.
| Very truly yours, | ||
| mira pharmaceuticals, Inc. | ||
| By: | /s/ Erez Aminov | |
| Erez Aminov | ||
| Chief Executive Officer | ||
