United States securities and exchange commission logo





                          January 4, 2022

       Alexander Zwyer
       Chief Executive Officer
       NLS Pharmaceutics Ltd.
       The Circle 6
       8058 Zurich, Switzerland

                                                        Re: NLS Pharmaceutics
Ltd.
                                                            Registration
Statement on Form F-1
                                                            Filed December 20,
2021
                                                            File No. 333-261766

       Dear Mr. Zwyer:

              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 Ada D.
Sarmento at 202-551-3798 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Howard Berkenblit, Esq.