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                              June 21, 2023

       Deepika Vuppalanchi
       Chief Executive Officer
       Syra Health Corp
       1119 Keystone Way N. #201
       Carmel, IN 46032

                                                        Re: Syra Health Corp
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed June 13, 2023
                                                            File No. 333-271622

       Dear Deepika Vuppalanchi:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our May
18, 2023 letter.

       Amendment No. 1 to Registration Statement on Form S-1 filed June 13,
2023

       Risk Factors
       "The market price of our Class A common stock may be volatile and
fluctuate . . . ", page 21

   1.                                                   We note your disclosure
that "stock markets have experienced extreme price and volume
                                                        fluctuation" and that
"[t]hese fluctuations have often been unrelated or disproportionate to
                                                        the operating
performance of those companies." Revise to expand your discussion of the
                                                        risks to investors when
investing in stock where the price is changing rapidly. In
                                                        particular, clearly
state that such volatility, including any stock-run up, may be unrelated
                                                        to your actual or
expected operating performance and financial condition or prospects,
                                                        making it difficult for
prospective investors to assess the rapidly changing value of your
                                                        stock. To the extent
that you anticipate your shares to be more thinly traded than larger,
 Deepika Vuppalanchi
Syra Health Corp
June 21, 2023
Page 2
         established companies with relatively larger public floats, also
revise to discuss the risks
         and related consequences due to such lack of liquidity, including the
risk that sales of
         relatively small quantities of shares by your shareholders may
disproportionately
         influence your share price.
Capitalization, page 31

2.       Please tell us the following:
             Why you did not include the revolving line of credit balance of
$298,599 as of March
             31, 2023, as part of your indebtedness.
             You state that the conversion of the convertible notes is included
in the as adjusted
             column but it appears to be in the pro forma column per the
tabular disclosure. Please
             advise or revise.
             Why the debt amounts are being subtracted in the calculation of
total capitalization
             instead of adding to the total.
             Why the cash and stockholders' equity presented in the as adjusted
column on page 8
             differ from the amounts presented here.
Dilution, page 32

3.       We are reissuing comment 1 as it appears your calculation of net
tangible book
         value continues to include deferred offering costs of $751,378 per the
consolidated
         balance sheet as of March 31, 2023 and the table on page 33 continues
to provide share
         amounts for only Class A . Please revise your net tangible book value
calculation to
         exclude deferred offering costs and revise the table on page 33 to
present Class A and B
         common stock together. Additionally, please revise your dilution table
to begin with
         historical net tangible book value. Refer to Item 506 of Regulation
S-K.
General

4.     We note that you appear to account for the warrants issued in the
offering as equity.
       Please provide us with your analysis under ASC 815-40 to support your
accounting
       treatment for the warrants. As part of your analysis, please address
whether there are any
       terms or provisions in the warrant agreement that provide for potential
changes to the
FirstName LastNameDeepika Vuppalanchi
       settlement amounts that are dependent upon the characteristics of the
holder of the
Comapany    NameSyra
       warrant,        Health
                and if so, howCorp
                               you analyzed those provisions in accordance with
the guidance in
       ASC
June 21, 2023815-40.
               Page 2
FirstName LastName
 Deepika Vuppalanchi
FirstName
Syra HealthLastNameDeepika Vuppalanchi
            Corp
Comapany
June       NameSyra Health Corp
     21, 2023
June 21,
Page 3 2023 Page 3
FirstName LastName
       You may contact Scott Stringer at 202-551-3272 or Joel Parker at
202-551-3651 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Brian Fetterolf at 202-551-6613 or Erin Jaskot at 202-551-3442 with any
other questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Trade &
Services
cc:      Jeffrey Fessler