United States securities and exchange commission logo




                                                                                
                          November 8, 2022

       Rex Merchant
       Chief Financial Officer
       Anebulo Pharmaceuticals, Inc.
       1415 Ranch Road 620 South, Suite 201
       Lakeway, TX 78734

                                                        Re: Anebulo 
Pharmaceuticals, Inc.
                                                            Registration 
Statement on Form S-1
                                                            Filed November 2, 
2022
                                                            File No. 333-268113

       Dear Rex Merchant:

              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 Doris 
Stacey Gama at 202-551-3188 with any questions.



                                                                                
                          Sincerely,

                                                                                
                          Division of Corporation Finance
                                                                                
                          Office of Life Sciences
       cc:                                              Ken Rollins, Esq.