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                           May 9, 2024

       Pankaj Mohan, Ph.D.
       Chief Executive Officer
       Sonnet BioTherapeutics Holdings, Inc.
       100 Overlook Center, Suite 102
       Princeton, NJ 08540

                                                        Re: Sonnet 
BioTherapeutics Holdings, Inc.
                                                            Registration 
Statement on Form S-1
                                                            Filed May 3, 2024
                                                            File No. 333-279095

       Dear Pankaj Mohan:

              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 Jessica 
Dickerson at 202-551-8013 with any questions.



                                                                                
                           Sincerely,

                                                                                
                           Division of Corporation Finance
                                                                                
                           Office of Life Sciences
       cc:                                              Steven M. Skolnick