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United States securities and exchange commission logo
April 3, 2024
MarDee Haring-Layton
Chief Accounting Officer
Dar Bioscience, Inc.
3655 Nobel Drive, Suite 260
San Diego, California 92122
Re: Dar Bioscience,
Inc.
Registration
Statement on Form S-3
Filed March 29,
2024
File No. 333-278380
Dear MarDee Haring-Layton:
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 Daniel
Crawford at 202-551-7767 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Jessica Zhang, Esq.