SecProbe.io

March 30, 2012
  Via E-mail

Christopher Bunka President and Chief Executive Officer Lexaria Corp.
1130 West Pender Street, Suite 950
Vancouver, British Columbia V6E 4A4 Canada
Re: Lexaria Corp.
  Registration Statement on Form S-1
Filed March 15, 2012
  File No. 333-180125

Dear Mr. Bunka:
 Reference is made to our teleconference w ith counsel dated March 28, 2012.  We have
limited our review of your registration statement to those issues we have addressed in our
comments.  In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.
 Please respond to this letter by amending your registration statement and providing the
requested information.  Where you do not beli eve our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
 After reviewing any amendment to your re gistration statement and the information you
provide in response to these comments, we may have additional comments.
 Registration Statement on Form S-1

 General

 1. We note your statements under “Explanatory Note” indicates that this registration
statement registers the sale of units, common shares and common shares underlying
warrants that were previously registered by your registration statem ent filed on July 21,
2011 (File No. 333-175689), which became effective on August 4, 2011.  We further note

Christopher Bunka
Lexaria Corp. March 30, 2012 Page 2
 that such prior registration statement wa s not withdrawn and that the units, common
shares and common shares underlying warra nts covered by the re gistration statement
were not removed from registration by mean s of a post-effective amendment.  Please
provide the basis for neither withdrawing your prior regist ration statement nor filing a
post-effective amendment removing from regi stration such units, common shares and
common shares underlying warrants.  In this regard, we note the undertaking set forth in
Item 512(a)(3) of Regulation S-K and on page 73 of your prior registration statement.  In
your response, please address (i) whether you have complete d any sales of such units,
common shares or common shares underlying warrants covered by your prior registration
statement and (ii) any nexus between th e offerings contemplated by your current
registration statement and your pr ior registration statement.

2. We note that the offering period will be 60 days, which may be extended an additional
120 days by management.  Please confirm that you will remove from registration by means of a post-effective amendment any of th e securities being registered which remain
unsold at the termination of the offering.  See Item 512(a)(3) of Regulation S-K.
 Closing Comments

We urge all persons who are responsible for th e accuracy and adequacy of the disclosure
in the filing to be certain that the filing incl udes the information the Securities Act of 1933 and
all applicable Securities Act rules require.  Since the company and its management are in
possession of all facts relating to a company’s disc losure, they are responsible for the accuracy
and adequacy of the disclosures they have made.
Notwithstanding our comments, in the event you request acceleration of  the effective date
of the pending registration statement please pr ovide a written statement from the company
acknowledging that:

• should the Commission or the staff, acting purs uant to delegated authority, declare the
filing effective, it does not foreclose the Co mmission from taking any action with respect
to the filing;

• the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the company from its full responsibility for
the adequacy and accuracy of the disclosure in the filing; and

• the company may not assert staff comments a nd the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.  Please refer to Rules 460 and 461 regarding re quests for acceleration.  We will consider a
written request for acceleration of  the effective date of the regi stration statement as confirmation

Christopher Bunka
Lexaria Corp. March 30, 2012 Page 3
 of the fact that those reques ting acceleration are aware of thei r respective responsibilities under
the Securities Act of 1933 and the Securities Excha nge Act of 1934 as they relate to the proposed
public offering of the securities specified in th e above registration stat ement.  Please allow
adequate time for us to review any amendment prior to the requested effective date of the
registration statement.
 Please contact Sirimal R. Mukerjee at (202) 551-3340 or, in his absence, me at (202) 551-
3740 with any questions.
Sincerely,   /s/H. Roger Schwall    H. Roger Schwall Assistant Director

cc: Via E-mail

Konrad Malik
 MacDonald Tuskey