0001493152-23-026066.txt : 20230830 0001493152-23-026066.hdr.sgml : 20230830 20230731155836 ACCESSION NUMBER: 0001493152-23-026066 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230731 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MIRA PHARMACEUTICALS, INC. CENTRAL INDEX KEY: 0001904286 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 853354547 STATE OF INCORPORATION: FL FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 855 N WOLFE STREET #623-6 CITY: BALTIMORE STATE: MD ZIP: 21205 BUSINESS PHONE: 813-369-5150 MAIL ADDRESS: STREET 1: 324 SOUTH HYDE PARK AVENUE, SUITE 350 CITY: TAMPA STATE: FL ZIP: 33606 FORMER COMPANY: FORMER CONFORMED NAME: Mira1a Therapeutics, Inc. DATE OF NAME CHANGE: 20220112 CORRESP 1 filename1.htm

MIRA PHARMACEUTICALS, Inc.
900 West Platt Street, Suite 200
Tampa, Florida 33606

July 31, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

Attn: Sasha Parikh, Kevin Vaughn, Jimmy McNamara, and Jason Drory

	Re:	MIRA Pharmaceuticals, Inc.
		Registration Statement on Form S-1
		Filed June 29, 2023
		File No. 333-273024

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant, MIRA Pharmaceuticals, Inc., hereby requests that the above-referenced Registration Statement on Form S-1 be declared effective at 4:30 p.m., Eastern Standard Time, on Wednesday, August 2, 2023, or as soon as practicable thereafter. The Registrant respectfully requests that you notify Neda Sharifi and Curt Creely of Foley & Lardner LLP of such effectiveness by a telephone call to (904) 359-8719 or (813) 225-4122.

	Very truly yours,

	mira pharmaceuticals, Inc.

	By:	/s/ Erez Aminov
		Erez Aminov
		Chief Executive Officer