TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 19, 2021 David Johnson Chief Executive Officer Enveric Biosciences, Inc. 4851 Tamiami Trail N Suite 200 Naples, FL 34103 Re: Enveric Biosciences, Inc. Registration Statement on Form S-3 Filed February 16, 2021 File No. 333-253196 Dear Mr. Johnson: 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 Effie Simpson at (202) 551-3346 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Rick Werner