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                              November 16, 2020

       Alexander Zwyer
       Chief Executive Officer
       NLS Pharmaceutics Ltd.
       Alter Postplatz 2
       CH-6370 Stans, Switzerland

                                                        Re: NLS Pharmaceutics
Ltd.
                                                            Amendment No. 3 to
                                                            Registration
Statement on Form F-1
                                                            Filed November 13,
2020
                                                            File No. 333-236797

       Dear Mr. Zwyer:

            We have reviewed your amended registration statement and have the
following
       comment.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this comment, we may have additional comments.

       Amendment 3 to Form F-1 filed November 13, 2020

       Exhibits

   1.                                                   We note assumption (e)
in part II of the legal opinion of Wenger & Vieli AG relating to
                                                        the shareholder
approval required to effect the increase in share capital necessary to issue
                                                        the Shares and such
Common Shares for which Warrants and Underwriter Warrants are
                                                        granted, and the
related required actions of the board of directors. We also note your
                                                        statement on page 43 of
the registration statement that you expect to obtain authorization
                                                        from your shareholders
prior to the offering. Please advise us of the status of the
                                                        shareholder
authorization and the related board of directors' actions. In addition, please
                                                        confirm that an
appropriately unqualified legal opinion will be filed by post-effective
                                                        amendment no later than
the closing date of the offering to remove assumption (e). See
                                                        Section II.B.2.f. of
Staff Legal Bulletin No. 19 for guidance.
 Alexander Zwyer
NLS Pharmaceutics Ltd.
November 16, 2020
Page 2

       You may contact Michael Fay at 202-551-3812 or Jeanne Baker at
202-551-3691 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Laura Crotty at 202-551-7614 or Mary Beth Breslin at 202-551-3625 with
any other
questions.



                                                        Sincerely,
FirstName LastNameAlexander Zwyer
                                                        Division of Corporation
Finance
Comapany NameNLS Pharmaceutics Ltd.
                                                        Office of Life Sciences
November 16, 2020 Page 2
cc:       Howard Berkenblit, Esq.
FirstName LastName