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CORRESP
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Universe Pharmaceuticals INC

June 5, 2024

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, NE

Washington, D.C., 20549

    Re:
    Universe Pharmaceuticals INC

    Registration Statement on Form F-1, as amended (File No. 333-278914)

    Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and
Regulations under the Securities Act of 1933, as amended, Universe Pharmaceuticals INC hereby requests that the effectiveness of the above-referenced
Registration Statement on Form F-1 (the “Registration Statement”) be accelerated and that the Registration Statement become
effective at 4:00 p.m., Eastern Time, on June 7, 2024, or as soon thereafter as practicable.

    Very truly yours,

    Universe Pharmaceuticals INC

    By:
    /s/ Jing Hu

    Name:
    Jing Hu

    Title:

    Chief Executive Officer and

    Chairman of the Board of Directors

    cc:
    Ying Li, Esq.

    Hunter Taubman Fischer & Li LLC