September 28, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Sonnet BioTherapeutics Holdings, Inc. |
| Registration Statement on Form S-1 | |
| File No. 333-274581 |
Ladies and Gentlemen:
Sonnet BioTherapeutics Holdings, Inc. hereby requests that its acceleration request dated September 28, 2023 be withdrawn. Please call Tracy F. Buffer of Lowenstein Sandler LLP at (973) 597-2434 with any questions.
| Sincerely, | ||
| SONNET BIOTHERAPEUTICS HOLDINGS, INC. | ||
| By: | /s/ Pankaj Mohan | |
| Name: | Pankaj Mohan | |
| Title: | Chief Executive Officer | |