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                          May 4, 2023

       Lynn Kirkpatrick, Ph.D.
       President, Chief Executive Officer & Director
       Ensysce Biosciences, Inc.
       7946 Ivanhoe Avenue , Suite 201
       La Jolla , California 92037

                                                        Re: Ensysce
Biosciences, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed April 28,
2023
                                                            File No. 333-271480

       Dear Lynn Kirkpatrick:

              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:                                              Gregory J. Rubis, Esq.