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, Inc. Registration 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 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 Benjamin Richie at 202-551-7857 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Peter Handrinos