TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 18, 2022 Mark Dybul Chief Executive Officer Enochian Biosciences Inc. 2080 Century Park East, Suite 906 Los Angeles, CA 90067 Re: Enochian Biosciences Inc. Registration Statement on Form S-3 Filed February 11, 2022 File No. 333-262673 Dear Mr. Dybul: 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 Alan Campbell at 202-551-4224 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Clayton E. Parker, Esq.