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                           May 3, 2024

       Sergio P. Ermotti
       Chief Executive Officer
       UBS AG
       Bahnhofstrasse 45
       8001 Zurich
       Switzerland

                                                        Re: UBS AG
                                                            Registration
Statement on Form F-3
                                                            Filed April 25,
2024
                                                            File No. 333-278934

       Dear Sergio P. Ermotti:

              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 Robert
Arzonetti at 202-551-8819 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Finance
       cc:                                              Ethan J. Chess