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                          January 25, 2024

       Eric Weisblum
       Chief Executive Officer
       Silo Pharma, Inc.
       677 N. Washington Blvd.
       Sarasota, Florida 34236

                                                        Re: Silo Pharma, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed on January
23, 2024
                                                            File No. 333-276658

       Dear Eric 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 Bradley
Ecker at 202-551-4985 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Manufacturing