United States securities and exchange commission logo

                          July 5, 2023

       Maria Palasis, Ph.D.
       Chief Executive Officer
       Lyra Therapeutics, Inc.
       480 Arsenal Way
       Watertown, MA 02472

                                                        Re: Lyra Therapeutics,
Statement on Form S-3
                                                            Filed June 28, 2023
                                                            File No. 333-272981

       Dear Maria Palasis:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Benjamin
Richie at 202-551-7857 with any questions.


                          Division of Corporation Finance

                          Office of Industrial Applications and

       cc:                                              Peter Handrinos