TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 22, 2024 Lynn Kirkpatrick, Ph.D. Chief Executive Officer Ensysce Biosciences, Inc. 7946 Ivanhoe Avenue, Suite 201 La Jolla, CA 92037 Re: Ensysce Biosciences, Inc. Registration Statement on Form S-1 Filed January 17, 2024 File No. 333-276537 Dear Lynn Kirkpatrick: 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 Jessica Dickerson at 202-551-8013 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Gregory J. Rubis, Esq.