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                          May 18, 2022

       Steve Slilaty
       Chief Executive Officer
       Sunshine Biopharma, Inc
       6500 Trans-Canada Highway, 4th Floor
       Pointe-Claire, Quebec, Canada H9R 0A5

                                                        Re: Sunshine Biopharma,
Inc
                                                            Registration
Statement on Form S-3
                                                            Filed May 10, 2022
                                                            File No. 333-264830

       Dear Dr. Slilaty:

              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 Alyssa
Wall at 202-551-8106 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Trade & Services
       cc:                                              Jeff Cahlon