United States securities and exchange commission logo
November 8, 2023
Jeremy M. Levin, DPhil, MB Chir
Chief Executive Officer
Ovid Therapeutics Inc.
441 Ninth Avenue, 14th Floor
New York, New York 10001
Re: Ovid Therapeutics
Inc.
Registration
Statement on Form S-3
Filed November 3,
2023
File No. 333-275307
Dear Jeremy M. Levin:
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 Tim
Buchmiller at 202-551-3635 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Laura A. Berezin, Esq.