TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 5, 2023 Kevin Coveney Chief Financial Officer Enveric Biosciences, Inc. 4851 Tamiami Trail N, Suite 200 Naples, Florida 34103 Re: Enveric Biosciences, Inc. Form 10-K for Fiscal Year Ended December 31, 2022 Filed March 31, 2023 File No. 001-38286 Dear Kevin Coveney: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Life Sciences