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                          April 24, 2023

       Richard Lowenthal, M.S., MSEL
       President and Chief Executive Officer
       ARS Pharmaceuticals, Inc.
       11682 El Camino Real, Suite 120
       San Diego, California 92130

                                                        Re: ARS
Pharmaceuticals, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed April 20,
2023
                                                            File No. 333-271359

       Dear Richard Lowenthal:

              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 Joshua
Gorsky at 202-551-7836 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Kenneth J. Rollins,
Esq.