Direct Dial: 212.451.2234


  December 29, 2020




U.S. Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3628
100 F Street, N.E.
Washington, D.C. 20549


  Re: Alzamend Neuro, Inc.  
    Draft Registration Statement on Form S-1  

Ladies and Gentlemen:


On behalf of Alzamend Neuro, Inc., a Delaware corporation (the “Company”), we hereby submit through EDGAR for confidential non-public review under Section 6(e) of the Securities Act of 1933, one complete copy of Confidential Draft Submission No. 1 of the Company’s Registration Statement on Form S-1 (the “Draft Registration Statement”), for the registration of shares of the Company’s common stock, including one complete copy of the exhibits listed as filed therewith.


Kindly address any comments or questions that you may have concerning the Draft Registration Statement to Henry C.W. Nisser, the Company’s Executive Vice President and General Counsel (tel.: (646) 650-5044), or to me (tel.: (212) 451-2234).


  Very truly yours,
  /s/ Spencer G. Feldman
  Spencer G. Feldman


cc: Henry C.W. Nisser, Esq.