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                     September 7, 2023

       Denis Corin
       President, Chief Executive Officer and Director
       Q BioMed Inc.
       c/o Ortoli Rosenstadt LLP
       366 Madison Avenue , 3rd Floor
       New York , NY 10017

                                                        Re: Q BioMed Inc.
                                                            Form 10-K for the
Fiscal Year Ended November 30, 2022
                                                            Filed May 26, 2023
                                                            File No. 000-55535

       Dear Denis Corin:

              We issued comments on the above captioned filing on July 3, 2023.
On August 10, 2023,
       we issued a follow-up letter informing you that those comments remained
outstanding and
       unresolved, and absent a substantive response, we would act consistent
with our obligations
       under the federal securities laws.

                As you have not provided a substantive response, we are
terminating our review and will
       take further steps as we deem appropriate. These steps include releasing
publicly, through the
       agency's EDGAR system, all correspondence, including this letter,
relating to the review of your
       filing, consistent with the staff s decision to publicly release comment
and response letters
       relating to disclosure filings it has reviewed.

             Please contact Angela Connell at (202) 551-3426 or Suzanne Hayes
at (202) 551-
       3675 with any questions.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Life Sciences