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                          February 8, 2022

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

                                                        Re: NLS Pharmaceutics
Ltd.
                                                            Registration
Statement on Form F-3
                                                            Filed February 3,
2022
                                                            File No. 333-262489

       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 Margaret
Schwartz at 202-551-7153 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Ron Ben-Bassat, Esq.