United States securities and exchange commission logo October 29, 2021 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 October 25, 2021 File No. 333-260478 Dear Dr. 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 Michael Davis at 202-551-4385 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: David I. Meyers, Esq.