TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 8, 2024 Neil Maresky Chief Executive Officer Pysence Biomedical Ltd. 21 Richmond Street West Penthouse Suite 1300 Toronto, Ontario MK5 2K1 Re: Pysence Biomedical Ltd. Amendment No. 2 to Registration Statement on Form F-1 Filed May 7, 2024 File No. 333-276973 Dear Neil Maresky: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies 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 this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our April 29, 2024, letter. Amendment No. 2 to Form F-1 filed May 7, 2024 Cover Page 1. We note your response to our prior comment 1 and we reissue the comment. Please revise the cover page to disclose the total potential profit each selling securityholder would realize on an individual basis, expressed as a dollar amount, based on the current trading price of the common shares. Please contact Tamika Sheppard at 202-551-8346 or Laura Crotty at 202-551-7614 with any other questions. Neil Maresky Pysence Biomedical Ltd. May 8, 2024 Page 2 Sincerely, FirstName LastNameNeil Maresky Division of Corporation Finance Comapany NamePysence Biomedical Ltd. Office of Life Sciences May 8, 2024 Page 2 cc: Ben Reichel FirstName LastName