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                          December 6, 2023

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

                                                        Re: Lexaria Bioscience
Corp.
                                                            Registration
Statement on Form S-1
                                                            Filed November 30,
2023
                                                            File No. 333-275810

       Dear Christopher 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 Cindy
Polynice at 202-551-8707 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Avital Perlman, Esq.