TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 4, 2023 Guido Baechler Chief Executive Officer Mainz Biomed N.V. Robert Koch Strasse 50 55129 Mainz Germany Re: Mainz Biomed N.V. Registration Statement on Form F-3 Filed December 30, 2022 File No. 333-269091 Dear Guido Baechler: 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 Jason Drory at 202-551-8342 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Tim Dockery