United States securities and exchange commission logo May 7, 2020 Lisa Walters-Hoffert Chief Financial Officer Dare Bioscience, Inc. 3655 Nobel Drive, Suite 260 San Diego, California 92122 Re: Dare Bioscience, Inc. Registration Statement on Form S-1 Filed May 1, 2020 File No. 333-237954 Dear Ms. Walters-Hoffert: 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 Tim Buchmiller at (202) 441-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Edwin Astudillo, Esq.