United States securities and exchange commission logo April 2, 2021 Lisa Walters-Hoffert Chief Financial Officer Dar Bioscience, Inc. 3655 Nobel Drive, Suite 260 San Diego, CA 92122 Re: Dar Bioscience, Inc. Registration Statement on Form S-3 Filed March 30, 2021 File No. 333-254862 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 Jane Park at 202-551-7439 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Scott Stanton