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                              July 21, 2023

       Yves Decadt
       Chief Executive Officer
       BioLingus (Cayman) Limited
       Grossmatt 6
       CH-6052 Hergiswil NW
       Switzerland

                                                        Re: BioLingus (Cayman)
Limited
                                                            Amendment No. 1 to
Registration Statement on Form F-1
                                                            Filed July 13, 2023
                                                            File No. 333-273093

       Dear Yves Decadt:

             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.

       Amendment No. 1 to Registration Statement on Form F-1

       Risk Factors, page 23

   1.                                                   We note that you are
currently conducting a Phase Ib trial for your Liraglutide Sublingual
                                                        candidate in Hong Kong
and are planning to pursue regulatory approval for this candidate
                                                        in the United States.
Please include a risk factor discussing the potential risks related to
                                                        conducting trials in a
foreign jurisdiction. Your risk factor should highlight the risk that
                                                        the FDA may not accept
data from your trials conducted in a foreign jurisdiction or may
                                                        require you to conduct
additional trials.
 Yves Decadt
FirstName
BioLingus LastNameYves   Decadt
           (Cayman) Limited
Comapany
July       NameBioLingus (Cayman) Limited
     21, 2023
July 21,
Page  2 2023 Page 2
FirstName LastName
Regulations, page 103

2.       Please revise to discuss the regulatory environment for your ongoing
Phase Ib clinical trial
         for Liraglutide Sublingual in Hong Kong. Please also include
corresponding disclosure
         for any other foreign jurisdictions you are currently conducting, or
planning to conduct,
         clinical trials within.
       You may contact Li Xiao at 202-551-4391 or Kevin Kuhar at 202-551-3662
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Tyler Howes at 202-551-3370 or Jason Drory at 202-551-8342 with any other
questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of Life
Sciences
cc:      Benjamin Tan, Esq.