United States securities and exchange commission logo





                           February 1, 2022

       Christopher Bunka
       Chief Executive Officer
       Lexaria Bioscience Corp.
       #100     740 McCurdy Road
       Kelowna, British Columbia V1X 2P7

                                                        Re: Lexaria Bioscience
Corp.
                                                            Registration
Statement on Form S-3
                                                            Filed January 28,
2022
                                                            File No. 333-262402

       Dear Mr. Bunka:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Gary
Guttenberg at (202) 551-6477 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Avital Perlman