United States securities and exchange commission logo September 12, 2023 Deepika Vuppalanchi Chief Executive Officer Syra Health Corp 1119 Keystone Way N. #201 Carmel, IN 46032 Re: Syra Health Corp Amendment No. 4 to Registration Statement on Form S-1 Filed September 5, 2023 File No. 333-271622 Dear Deepika Vuppalanchi: We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply 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 these comments, we may have additional comments. Amendment No. 4 to Registration Statement on Form S-1 filed September 5, 2023 Capitalization, page 31 1. Please explain your calculation of pro forma as adjusted cash of $6,376,959 or revise as necessary. Deepika Vuppalanchi FirstName Syra HealthLastNameDeepika Vuppalanchi Corp Comapany 12, September NameSyra 2023 Health Corp September Page 2 12, 2023 Page 2 FirstName LastName You may contact Scott Stringer at 202-551-3272 or Joel Parker at 202-551-3651 if you have questions regarding comments on the financial statements and related matters. Please contact Brian Fetterolf at 202-551-6613 or Erin Jaskot at 202-551-3442 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Jeffrey Fessler