TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 22, 2023 Hamid Erfanian Chief Executive Officer Enzo Biochem, Inc. 81 Executive Blvd., Suite 3 Farmingdale, New York 11735 Re: Enzo Biochem, Inc. Registration Statement on Form S-3 Filed May 15, 2023 File No. 333-271911 Dear Hamid Erfanian: 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 Benjamin Richie at 202-551-7857 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Richard Bass