United States securities and exchange commission logo





                         April 22, 2024

       Harlan Weisman, MD
       Chief Executive Officer
       TFF Pharmaceuticals, Inc.
       1751 River Run, Suite 400
       Fort Worth, Texas 76107

                                                        Re: TFF
Pharmaceuticals, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed April 18,
2024
                                                            File No. 333-278807

       Dear Harlan Weisman:

              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 Tamika
Sheppard at 202-551-8346 with any questions.




                         Sincerely,


                         Division of Corporation Finance

                         Office of Life Sciences
       cc:                                              Daniel K. Donahue