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                          April 3, 2024

       MarDee Haring-Layton
       Chief Accounting Officer
       Dar   Bioscience, Inc.
       3655 Nobel Drive, Suite 260
       San Diego, California 92122

                                                        Re: Dar   Bioscience, 
Inc.
                                                            Registration 
Statement on Form S-3
                                                            Filed March 29, 
2024
                                                            File No. 333-278378

       Dear MarDee Haring-Layton:

              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:                                              Jessica Zhang, Esq.