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                          February 19, 2021

       Eric Weisblum
       Chief Executive Officer
       Silo Pharma, Inc.
       560 Sylvan Avenue, Suite 3160
       Englewood Cliffs, NJ 07632

                                                        Re: Silo Pharma, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed February 16,
2021
                                                            File No. 333-253170

       Dear Mr. Weisblum:

              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 SiSi
Cheng at 202-551-5004 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Manufacturing
       cc:                                              Richard Friedman, Esq.