SecProbe.io

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 lxrp_corresp.htm December 5, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Re: Lexaria Bioscience Corp. (the “Company”) Registration Statement on Form S-1 (the “Registration Statement”) File No. 333-290862 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 p.m., Eastern Time on December 9, 2025, or as soon thereafter as is practicable. If you have any questions, please call Avital Perlman, Esq. at (212) 930-9700. Very truly yours, LEXARIA BIOSCIENCE CORP. By: /s/ Richard Christopher Name: Richard Christopher Title: Chief Executive Officer

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lxrp_corresp.htmJanuary 28, 2025

 VIA EDGAR AND FACSIMILE

 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F. Street, N.E.

 Washington, D.C. 20549

    Re:

   Lexaria Bioscience Corp. (the “Company”)

 Registration Statement on Form S-3

 File No. 333-284407

 Ladies and Gentlemen:

 In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 p.m., Eastern Time on January 30, 2025, or as soon thereafter as is practicable.

 If you have any questions, please call Avital Perlman, Esq. at (212) 930-9700.

   Very truly yours,

   LEXARIA BIOSCIENCE CORP.

   By:

   /s/ Richard Christopher

   Name:

   Richard Christopher

   Title:

   Chief Executive Officer

January 28, 2025
Richard Christopher
Chief Executive Officer
Lexaria Bioscience Corp.
#100 - 740 McCurdy Road
Kelowna, British Columbia V1X 2P7
Re:Lexaria Bioscience Corp.
Registration Statement on Form S-3
Filed January 22, 2025
File No. 333-284407
Dear Richard Christopher:
            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 Alan Campbell at 202-551-4224 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Avital Perlman, Esq.

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 December 3, 2024

 VIA EDGAR AND FACSIMILE

 United States Securities and Exchange Commission

 Division of Corporation Finance

 Office of Life Sciences

 100 F. Street, N.E.

 Washington, D.C. 20549

 Attention: Chris Edwards

    Re:

   Lexaria Bioscience Corp. (the “Company”)

 Registration Statement on Form S-3

 File No. 333-283484

 Ladies and Gentlemen:

 In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30PM Eastern time on December 5, 2024, or as soon thereafter as is practicable.

 If you have any questions, please call Avital Perlman at 212-930-9700.

   Very truly yours,

   LEXARIA BIOSCIENCE CORP.

   By:

   /s/ Richard Christopher

   Name:

   Richard Christopher

   Title:

   Chief Executive Officer

December 2, 2024
Richard Christopher
Chief Executive Officer
Lexaria Bioscience Corp.
100 - 740 McCurdy Road
Kelowna, British Columbia VIX 2P7
Re:Lexaria Bioscience Corp.
Registration Statement on Form S-3
Filed November 26, 2024
File No. 333-283484
Dear Richard Christopher:
            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 Chris Edwards at 202-551-6761 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Avital Perlman, Esq.

United States securities and exchange commission logo
June 7, 2024
Christopher Bunka
Chairman and Chief Executive Officer
Lexaria Bioscience Corp.
#100 – 740 McCurdy Road
Kelowna, British Columbia VIX 2P7
Re:Lexaria Bioscience Corp.
Registration Statement on Form S-1
Filed June 3, 2024
File No. 333-279909
Dear Christopher Bunka:
            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 Tamika Sheppard at 202-551-8346 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Avital Perlman

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 June 7, 2024

 VIA EDGAR AND FACSIMILE

 United States Securities and Exchange Commission

 Division of Corporation Finance

 Office of Life Sciences

 100 F. Street, N.E.

 Washington, D.C. 20549

 Attention: Tamika Sheppard

    Re:

   Lexaria Bioscience Corp. (the “Company”)

 Registration Statement on Form S-1

 File No. 333-279909

 Ladies and Gentlemen:

 In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30PM EDT on Tuesday, June 11, 2024, or as soon thereafter as is practicable.

 If you have any questions, please call Avital Perlman at 212-930-9700.

   Very truly yours,

   LEXARIA BIOSCIENCE CORP.

   By:

   /s/ Christopher Bunka

   Name:

   Christopher Bunka

   Title:

   Chief Executive Officer

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 March 18, 2024

 VIA EDGAR AND FACSIMILE

 United States Securities and Exchange Commission

 Division of Corporation Finance

 Office of Life Sciences

 100 F. Street, N.E.

 Washington, D.C. 20549

 Attention: Tamika Sheppard

     Re:

   Lexaria Bioscience Corp. (the “Company”)

 Registration Statement on Form S-1

 File No. 333-277863

 Ladies and Gentlemen:

 In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30PM EDT on Wednesday, March 20, 2024, or as soon thereafter as is practicable.

 The Company hereby acknowledges that:

   ●

   should the United States Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission 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 this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 If you have any questions, please call Avital Perlman at 212-930-9700.

   Very truly yours,

   LEXARIA BIOSCIENCE CORP.

   By:

   /s/ Christopher Bunka

   Name:

   Christopher Bunka

   Title:

   Chief Executive Officer

United States securities and exchange commission logo
March 15, 2024
Christopher Bunka
Chairman and Chief Executive Officer
Lexaria Bioscience Corp.
#100 – 740 McCurdy Road
Kelowna, British Columbia VIX 2P7
Re:Lexaria Bioscience Corp.
Registration Statement on Form S-1
Filed March 12, 2024
File No. 333-277863
Dear Christopher Bunka:
            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 Tamika Sheppard at 202-551-8346 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Avital Perlman

United States securities and exchange commission logo
December 6, 2023
Christopher Bunka
Chairman and Chief Executive Officer
Lexaria Bioscience Corp.
#100 – 740 McCurdy Road
Kelowna, British Columbia VIX 2P7
Re:Lexaria Bioscience Corp.
Registration Statement on Form S-1
Filed November 30, 2023
File No. 333-275810
Dear Christopher Bunka:
            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 Cindy Polynice at 202-551-8707 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Avital Perlman, Esq.

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lxrp_corresp.htmDecember 6, 2023

 VIA EDGAR AND FACSIMILE

 United States Securities and Exchange Commission

 Division of Corporation Finance

 Office of Life Sciences

 100 F. Street, N.E.

 Washington, D.C. 20549

 Attention: Cindy Polynice

 Re: Lexaria Bioscience Corp. (the “Company”)

 Registration Statement on Form S-1

 File No. 333-275810

 Ladies and Gentlemen:

 In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 p.m., Eastern Time, on Friday, December 8, 2023, or as soon thereafter as practicable.

 If you have any questions, please call Avital Perlman, Esq. at 212-930-9700.

   Very truly yours,

   LEXARIA BIOSCIENCE CORP.

   By:

   /s/ Christopher Bunka

   Name:

    Christopher Bunka

   Title:

   Chief Executive Officer

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lxrp_corresp.htm

 May 5, 2023

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C.  20549-1004

              Re:

   Lexaria Bioscience Corp.

   Registration Statement on Form S-1, as amended

   File No. 333-271096

 Ladies and Gentlemen:

 As the placement agent of the proposed offering of Lexaria Bioscience Corp. (the “Company”), we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 5:00 p.m., Eastern Time, on Monday, May 8, 2023, or as soon thereafter as is practicable.

 Pursuant to Rule 460 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, we wish to advise you that, through May 5, 2023, we distributed to each dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies, as well as “E-red” copies of the Preliminary Prospectus dated April 28, 2023, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

 The undersigned advise that they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

   Very truly yours,

   Maxim Group LLC

     By:

   /s/ Clifford A. Teller

   Name: Clifford A. Teller

   Title: Co-President

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 May 5, 2023

 VIA EDGAR AND FACSIMILE

 United States Securities and Exchange Commission

 Division of Corporation Finance

 Office of Life Sciences

 100 F. Street, N.E.

 Washington, D.C. 20549

 Attention: Tyler Howes

              Re:

   Lexaria Bioscience Corp. (the “Company”)

   Registration Statement on Form S-1

   File No. 333-271096

 Ladies and Gentlemen:

 In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 5:00PM EDT on Monday, May 8, 2023, or as soon thereafter as is practicable.

 The Company hereby acknowledges that:

   ●

   should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission 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 this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 If you have any questions, please call Avital Perlman at 212-930-9700.

   Very truly yours,

   LEXARIA BIOSCIENCE CORP.

     By:

   /s/ Christopher Bunka

   Name: Christopher Bunka

   Title: Chief Executive Officer

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 Lexaria Bioscience Corp.

 100-740 McCurdy Road, Kelowna

 British Columbia, Canada, V1X 2P7

 May 4, 2023

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 Office of Life Sciences

 100 F. Street, N.E.

 Washington, D.C. 20549

 Attention: Tyler Howes

           Re:

   Lexaria Bioscience Corp

   Registration Statement on Form S-1, as amended

   Initially filed on April 3, 2023, as amended on April 28, 2023

   File No. 333-271096 (the “Registration Statement”)

   Withdrawal Request for Acceleration

 Ladies and Gentlemen:

 We hereby request the withdrawal of our request for acceleration, dated May 3, 2023, of the effective date of the Registration Statement on Form S-1, as amended (File No. 333-271096) that was requested to become effective at 9:00 a.m. Eastern Time, on May 5, 2023, or as soon thereafter as practicable. We hereby respectfully withdraw this acceleration request at this time.

 Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Sichenzia Ross Ference LLP, attention: Avital Perlman, Esq. at (212) 930-9700.

   Very truly yours,

   LEXARIA BIOSCIENCE CORP

     By:

   /s/ Christopher Bunka

   Christopher Bunka

   Chief Executive Officer

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lxrp_corresp.htm

  May 4, 2023

 VIA EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, NE

 Washington, DC  20549

            Re:

   Lexaria Bioscience Corp.

   Registration Statement on Form S-1, as amended

   File No. 333-271096

 Ladies and Gentlemen:

 As the underwriter of the proposed offering of Lexaria Biosciences. (the “Company”), we hereby withdraw our prior letter to join the acceleration request of the Company dated May 3, 2023 for the above-referenced Registration Statement.

   Very truly yours,

   Maxim Group LLC

     By:

   /s/ Clifford A. Teller

   Name: Clifford A. Teller

   Title: Co-President

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lexx_corresp.htm

 May 3, 2023

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C.  20549-1004

             Re:      Lexaria Bioscience Corp.

                         Registration Statement on Form S-1, as amended

                         File No. 333-271096

 Ladies and Gentlemen:

 As the placement agent of the proposed offering of Lexaria Bioscience Corp. (the “Company”), we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 9:00 a.m., Eastern Time, on Friday, May 5, 2023, or as soon thereafter as is practicable.

 Pursuant to Rule 460 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, we wish to advise you that, through May 3, 2023, we distributed to each dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies, as well as “E-red” copies of the Preliminary Prospectus dated April 28, 2023, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

 The undersigned advise that they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 .

 Very truly yours,

 Maxim Group LLC

 By: /s/ Clifford A. Teller

 Name: Clifford A. Teller

 Title: Co-President

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lexx_corresp.htm

 May 3, 2023

 VIA EDGAR AND FACSIMILE

 United States Securities and Exchange Commission

 Division of Corporation Finance

 Office of Life Sciences

 100 F. Street, N.E.

 Washington, D.C. 20549

 Attention: Tyler Howes

             Re:      Lexaria Bioscience Corp. (the “Company”)

                         Registration Statement on Form S-1

                         File No. 333-271096

 Ladies and Gentlemen:

 In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 9:00AM EDT on Friday, May 5, 2023, or as soon thereafter as is practicable.

 The Company hereby acknowledges that:

   ●

   should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission 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 this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 If you have any questions, please call Avital Perlman at 912-930-9700.

 .

 Very truly yours,

 LEXARIA BIOSCIENCE CORP.

 By: /s/ Christopher Bunka

 Christopher Bunka

 Chief Executive Officer

United States securities and exchange commission logo
April 7, 2023
Christopher Bunka
Chief Executive Officer
Lexaria Bioscience Corp.
100 - 740 McCurdy Road, Kelowna
British Columbia, Canada, V1X 2P7
Re:Lexaria Bioscience Corp.
Registration Statement on Form S-1
Filed April 3, 2023
File No. 333-271096
Dear Christopher Bunka:
            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 Tyler Howes at 202-551-3370 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Avital Perlman, Esq.

United States securities and exchange commission logo
February 1, 2022
Christopher Bunka
Chief Executive Officer
Lexaria Bioscience Corp.
#100 – 740 McCurdy Road
Kelowna, British Columbia V1X 2P7
Re:Lexaria Bioscience Corp.
Registration Statement on Form S-3
Filed January 28, 2022
File No. 333-262402
Dear Mr. Bunka:
            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 Gary Guttenberg at (202) 551-6477 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Avital Perlman

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 Lexaria Bioscience Corp.

 #100 – 740 McCurdy Road

 Kelowna, British Columbia V1X 2P7

 1-250-765-6424

 February 1, 2022

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street N.E.

 Washington, D.C. 20549

 Attention: Mr. Gary Guttenberg

             Re:       Lexaria Bioscience Corp.

                         Registration Statement on Form S-3

                         Filed January 28, 2022

                         File No. 333-262402

 Ladies and Gentlemen:

 Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Lexaria Bioscience Corp. (the “Company”) hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 9:00 AM Eastern Time, February 4, 2022, or as soon as practicable thereafter.

 Very truly yours,

 Lexaria Bioscience Corp.

 By: /s/ Christopher Bunka

 Christopher Bunka

 Chief Executive Officer

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 January 7, 2021

 VIA FACSIMILE AND EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Washington, D.C.  20549

   Re:

  Lexaria Bioscience Corp.

    Registration Statement on Form S-1 (Registration No. 333-250326)

    Concurrence in Acceleration Request

 Ladies and Gentlemen:

 H.C. Wainwright & Co., LLC (“Wainwright”), as managing underwriter for the above-referenced offering, hereby concurs in the request by Lexaria Bioscience Corp. that the effective date of the above-referenced registration statement be accelerated to 4:00 P.M. Eastern Time on Monday, January 11, 2021, or as soon as practicable thereafter, pursuant to Rule 461 under the Securities Act. Wainwright affirms that it is aware of its obligations under the Securities Act in connection with this offering.

   Very truly yours,

   H.C. WAINWRIGHT & CO., LLC

   By:

   /s/ Edward S. Silvera

   Name:

   Edward D. Silvera

   Title:

   Chief Operating Officer

 430 Park Avenue | New York, New York 10022 | 212.356.0500

 Security services provided by H.C. Wainwright & Co., LLC | Member: FINRA/SIPC

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lxrp_corresp.htm

 Lexaria Bioscience Corp.

 100 – 740 McCurdy Road

 Kelowna, BC Canada V1X 2P7

 1-250-765-6424

 January 7, 2021

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street N.E.

 Washington, D.C. 20549

 Attention:   Ada D. Sarmento

                   Re:       Lexaria Bioscience Corp.

                               Registration Statement on Form S-1

                               Filed January 7, 2021

                               File No. 333-250326

 Ladies and Gentlemen:

 Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Lexaria Bioscience Corp (the “Company”) hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. Eastern Daylight Time, January 11, 2021, or as soon as practicable thereafter.

   Very truly yours,

   Lexaria Bioscience Corp.

    By:

   /s/ Christopher Bunka

   Christopher Bunka

   Chief Executive Officer

United States securities and exchange commission logo
November 23, 2020
Christopher Bunka
Chief Executive Officer
Lexaria Bioscience Corp.
#100 – 740 McCurdy Road
Kelowna, British Columbia V1X 2P7
Re:Lexaria Bioscience Corp.
Registration Statement on Form S-1
Filed November 20, 2020
File No. 333-250326
Dear Mr. Bunka:
            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 Ada D. Sarmento at 202-551-3798 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Gregory Sichenzia, Esq.

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lxrp_corresp.htmJune 9, 2020

VIA EDGAR AND FACSIMILE

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Laura Nicholson

Re: Lexaria Bioscience Corp. (the “Company”)

Registration Statement on Form S-1

File No. 333-238915

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 5:00PM EDT on Thursday, June 11, 2020, or as soon thereafter as is practicable.

The Company hereby acknowledges that:

   ●

   should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission 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 this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

   Very truly yours,

   LEXARIA BIOSCIENCE CORP.

   By:

   /s/ Christopher Bunka

   Name:

   Christopher Bunka

   Title:

   Chief Executive Officer

United States securities and exchange commission logo
June 9, 2020
Christopher Bunka
Chief Executive Officer
Lexaria Bioscience Corp.
#100 – 740 McCurdy Road
Kelowna, British Columbia V1X 2P7
Re:Lexaria Bioscience Corp.
Registration Statement on Form S-1
Filed June 3, 2020
File No. 333-238915
Dear Mr. Bunka:
            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 Laura Nicholson, Special Counsel, at (202) 551-3584 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:       Avital Perlman

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   Lexaria Biosciences Corp. - SEC Correspondence - Filed by newsfilecorp.com

    Suite 409 – 221 W. Esplanade
North
      Vancouver, BC V7M 3J3 Canada

Telephone: (604) 973-0579

Facsimile: (604) 973-0280
www.macdonaldtuskey.com

    Reply Attention of
    Robert Galletti

    Direct Tel.
    604-973-0588

    EMail Address
    rgalletti@wlmlaw.ca

    Our File No.
    32455-002

March 5, 2018

VIA EDGAR

Securities and Exchange Commission
100 F. Street, NE

Washington, D.C. 20549-7410

    Attention:
    John Reynolds, Assistant
      Director

    Office of Beverages, Apparel
      and Mining

Dear Sirs:

    Re:
    Lexaria Biosciences Corp. (the
      “Company”)

    Amendment No. 2 Registration
      Statement on Form S-4

    Filed March 2, 2018

    File No.: 333-217231

                   We
are the solicitors for the Company. In connection with the Company's
Registration Statement on Form S-4 (as amended) (file no. 333-222451), the
Company hereby requests acceleration of the effective date of the Registration
Statement to 2:00 p.m. (EST) Wednesday, March 7, 2018 or as soon
thereafter as possible, in accordance with Rule 461(a) of Regulation C.

In connection with this request the Company acknowledges that:

(i)
should the Securities and Exchange Commission (the "Commission") or the
staff, acting pursuant to delegated authority, declare the filing effective, it
does not foreclose the Commission from taking any action with respect to the
filing,

(ii)          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

(iii)        the Company may
not assert staff comments or 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.

                   We
trust you will find the foregoing to be in order. Please do not hesitate to
contact the undersigned should you have any questions in this regard.

              Macdonald Tuskey is an association of law
                corporations with lawyers called in the Provinces of British Columbia and
                Alberta and the State of New York.

P a g e | 2

    Yours truly,

    W.L. MACDONALD LAW CORPORATION

    Per: /s/ Robert Galletti

             Robert Galletti

RG/ya

Mail Stop 4628
January 18, 2018

Chris  Bunka
Chief Execut ive Officer , Director and Chairman
Lexaria Bioscience Corp.
156 Valleyview Road
Kelowna, British Columbia, Canada V1X 3M4

Re:  Lexaria  Bioscience Corp.
 Registration Statement on Form S-4
 Filed January 5, 2018
 File No.  333-222451

Dear M r. Bunka:

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

Please r efer 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 s taff.

Please contact Jerard Gibson, Staff Attorney, at (202) 551 -3473 with any questions.

Sincerely,

 /s/ Kevin M. Dougherty for

H. Roger Schwall
Assistant Director
Office of Natural Resources

cc: William Macdonald
Macdonald Tuskey

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   Lexaria Corp.: Correspondence - Filed by newsfilecorp.com

LEXARIA CORP.
Suite 950, 1130 West Pender Street

Vancouver, BC, V6E 4A4

June 27, 2012

VIA EDGAR

United States Securities and Exchange Commission
100 F
Street North East
Mail Stop 20549-0407
Washington, DC 20549

Dear Sirs:

    Re:
    Lexaria Corp. (the "Company")

In connection with the Company's Form S-1 Registration
Statement (file no. 333-180125), the Company hereby requests acceleration of the
effective date of the Registration Statement to 9:30 a.m. (EST) Monday, July
2, 2012 or as soon thereafter as possible, in accordance with Rule 461(a) of
Regulation C.

We acknowledge that

    (i)

      should the Securities and Exchange Commission (the
      "Commission") or the staff, acting pursuant to delegated authority,
      declare the filing effective, it does not foreclose the Commission from
      taking any action with respect to the filing,

    (ii)

      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

    (iii)

      the Company may not assert 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.

We trust you will find the foregoing to be in order. Please do
not hesitate to contact the undersigned should you have any questions in this
regard.

    Yours truly,

    LEXARIA CORP.

    /s/ Christopher
      Bunka

    Per:
    Christopher Bunka

    President

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

March 29, 2012
 Via E-mail

Bal Bhullar, Chief Financial Officer Lexaria Corp. 950-1130 West Pender Street Vancouver, B.C. Canada V6E 4A4
Re: Lexaria Corp.
 Form 10-K for Fiscal Year Ended October 31, 2011
Filed January 30, 2012 File No. 0-52138

Dear Ms. Bhullar:
We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing include the
information the Securities Exchange Act of 1934 and all applicable rules require.
 Sincerely,  /s/ Ethan Horowitz

Ethan Horowitz Branch Chief

March 12, 2012
 Via E-mail

Bal Bhullar, Chief Financial Officer Lexaria Corp. 950-1130 West Pender Street Vancouver, BC V6E 4A4 Canada
Re: Lexaria Corp.
 Form 10-K for Fiscal Year Ended October 31, 2011
Filed January 30, 2012 File No. 0-52138

Dear Ms. Bhullar:
 We have reviewed your filing and have the following 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 within ten business days by amending your filing, by
providing the requested information, or by advi sing us when you will provide the requested
response.  If you do not believe our comments apply to your fact s and circumstances or do not
believe an amendment is appropriate, pl ease tell us why in your response.
 After reviewing any amendment to your filing and the information you provide in
response to these comments, we ma y have additional comments.
            Form 10-K for Fiscal Year Ended October 31, 2011

Report of Independent Regist ered Public Accounting Firm

1. We note the audit report of MNP LLP references and relies on the audit opinion of other
auditors dated January 21, 2011 relating to the fi nancial statements as of and for the year
ended October 31, 2010 and for the cumulativ e data from November 1, 2009 through
October 31, 2010.  Please amend your filing to present the audit opinion issued by your
prior auditor in this Form  10-K as of October 31, 2011.

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 include s the information the Securities Exchange Act of
1934 and all applicable Exchange Act rules requir e.  Since the company and its management are
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

Bal Bhullar Lexaria Corp. March 12, 2012 Page 2

 In responding to our comments, please provi de a written statement from the company
acknowledging that:
 the company is responsible for the adequacy an d accuracy of the disclo sure in the filing;

 staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the filing; and

 the company may not assert staff comments as  a defense in any proceeding initiated by
the Commission or any person under the federa l securities laws of  the United States.

You may contact Sandy Eisen at (202) 551-3864 or Shannon Buskirk at (202) 551-3717
if you have questions regarding comments on the financial statements and related matters.
Please contact me at (202) 551-3311 with any other questions.
Sincerely,
   /s/ Ethan Horowitz
Ethan Horowitz Branch Chief

20549-4561

                     May 23, 2006

Leonard MacMillan, President
Lexaria Corporation  via
Business First Formations, Inc.
3702 South Virginia Street, Suite G12-401
Reno, Nevada 89509-6030

Re: Lexaria Corporation
       Form SB-2, amendment number 1 and number 2
       Filed May 5, 2006 and May 10, 2006
       File Number 333-132134

Dear Mr. MacMillan:

We have reviewed your amended Form SB-2 and have the following comments.  Where
indicated, we think you should revise this document in response to these comments.  If you
disagree, we will consider your explanation as to why our comment is inapplicable or a revision is unnecessary.  Please be as detailed as necessary in your explanation.  In some of our comments, we may ask you to provide us with supplemental information so we may better understand your disclosure.  After reviewing this information we may have additional comments.

The purpose of our review process is to assist you in your compliance with the applicable
disclosure requirements and to enhance the overall disclosure in your filing.  We look forward to working with you in these respects.  We welcome any questions you may have about our comments or on any other aspect of our review.  Feel free to call us at the telephone numbers listed at the end of this letter.

General

1. We note that throughout the filing you discus the status of your operations through March 31, 2006.  Please revise as necessary to update your disclosures about your oil and gas properties and other significant events through the date of your filing. Consider the guidance provided in Item 102 of Regulation S-B and Industry Guide 7 with respect to
required disclosures about your oil and gas properties.

Form SB-2 Cover

Leonard MacMillan
Lexaria Corp. May 23, 2006 Page 2

2. Our first letter of comment to you was returned to us and we were advised by your attorney that the address of your agent for service may not be viable.  If need be, revise the cover to include a valid address by which a reader can contact your company.

Prospectus Cover Page

3. As previously requested by comment number 1, please revise the first paragraph to clarify that the shares will be sold at $0.15 per share until a market develops, as you do on page 5.

Our Business, page 4

4. Please disclose here that you only have tw o principal officers, who are your only two
directors, also your only two employees, and that neither of them have any prior experience in the oil and gas business.  Please provide similar disclosure at the seventh paragraph on page 21.

5. As previously requested by our prior comment number 9, please revise the description of your interest in the two drilling projects to be meaningful for an ordinary investor.
Consider doing this in as straightforward a manner as possible in the summary and providing more detailed description in the body of the text.

6. Please disclose, as correct, that Lexaria is not required to pay any further amounts in order to receive its percentage ownership in net revenue, for example, further well development costs, supporting delivery pipeline costs and the like.

Our Oil and Gas Projects, page 12

7. It is not clear why you give any percentage ownership in projects other than the ultimate percentage that the company will receive.  Please explain why any other values are important to an investor.  Please also consider this for the summary.

History, page 13

8. Please use a table heading other than “Farmout Lands” that is more meaningful for your reader.  Also replace the column heading “Farmee’s earned WI…” with more meaningful information.  As currently addressed, this information appears to be presented in a legalistic manner.  Please provide the table and related information in plain English.  Avoid shortened forms such as “WI” and “BPO.”  Use shortened forms that are meaningful for your reader or write out these terms.

Leonard MacMillan
Lexaria Corp. May 23, 2006 Page 3

9. Please revise the second and third paragraphs on page 14 to be meaningful for an ordinary investor.  Clearly disclose how this  information relates to your stated 2% net
ownership in the Strachan project.

Management’s Discussion and Analysis…, page 21

10. We note the reference to your advisory board in the fourth paragraph.  Please describe this board more completely under appropriate heading.  Indicate when it was formed, who is on this board, its purpose, activity to date and any other material information about it.

Leonard MacMillan…, page 26

11. If not otherwise clear, describe the business nature of each company identified.  Note also for Ms. Rees.  For example, describe the business nature of Trend Technology and Golden Aria.

Principal Stockholders, page 29

12. Disclose the natural person who votes the shares owned by the first four parties identified in the table or disclose that you do not know who this is.

Financial Statements for the fiscal year ended October 31, 2005

General

13. Please note the updating requirements of Item 310 (g) of Regulation S-B.

14. Please file updated consents for all audited financial statements included in your next filing.

Note 3 – Capital Stock, page F-11

15. We have read your response to comment 39 of our letter dated March 27, 2006.  Please revise your footnote disclosure to include disclosures similar to those provided in your response in order to clarify the reasons for differing sale prices of the shares issued on June 9, 2005.

16. We also note that the dates shown for your recent sales of unregistered securities in the first paragraph of Item 26 do not appear to agree to the dates of the share issuances in the

Leonard MacMillan
Lexaria Corp. May 23, 2006 Page 4

statement of stockholders’ equity on pages F-3 and F-16.  Please revise your filing to remove these discrepancies or provide us an explanation and reconciliation of these items.

Note 4 – Oil and Gas Properties, page F-12

17. In response to comment 40 of our letter dated March 27, 2006, you state that you have made revisions accordingly. We do not note any of the requested changes in the amended filing. Accordingly, we reissue our prior comment.

Exhibit 99

18. In Item 27 you state that the form has been used for all of the shares issued to date.  The exhibit is as of June 9, 2005 and shows a subscription price of $0.15 yet the company sold 9.8 million shares to subscribers in December 2004 and then 2.4 million from February 2005 through June 9, 2005.   Please reconcile this situation.

*  *  *  *  *

Closing Comments

As appropriate, please amend your registration statement in response to these comments.
You may wish to provide us with marked copies of the amendment to expedite our review.  Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested supplemental information.  Detailed cover letters greatly facilitate our review.  Please understand that we may have additional comments after reviewing your amendment and responses to our comments.

Leonard MacMillan
Lexaria Corp. May 23, 2006 Page 5

 Direct any questions on accounting matters to Amanda Roberts 202-551-3417, Amit Pande, Assistant Chief Accountant at 202-551-3423.  Please direct any other questions to David
Lyon at 202-551-3421, or to me at 202-551-3419.

      S i n c e r e l y ,

       Christian Windsor
Special Counsel

By fax : David Fraser
   Fax number 604-669-5791

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Blank form Request for Acceleration

LEXARIA CORP.

#604 - 700 West Pender Street

Vancouver, B.C.  V6C 1G8

Telephone:  (604) 602-1675

BY FAX AND EDGAR

July 10, 2006

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:  Mr. David Lyon

Dear Sir:

Re:	Lexaria Corp. - Form SB-2 Registration Statement - File No. 333-132134

The undersigned hereby requests, pursuant to Rule 461(a) of the Securities Act of 1933, as amended, that the Effective Date of the above-noted Form SB-2 Registration Statement be accelerated and become effective at 10:00 a.m. (Eastern Standard Time) on Wednesday, July 12, 2006 or as soon thereafter as possible.

The undersigned hereby acknowledges that:

1.	should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

2.	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

3.	the company may not assert staff comments and 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.

Yours truly,

LEXARIA CORP.

Per:

      /s/ "Leonard MacMillan"

Leonard MacMillan, President

CORRESP
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Blank form Request for Acceleration

LEXARIA CORP.

#604 - 700 West Pender Street

Vancouver, B.C.  V6C 1G8

Telephone:  (604) 602-1675

BY FAX AND EDGAR

July 10, 2006

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:  Mr. David Lyon

Dear Sir:

Re:	Lexaria Corp. - Form SB-2 Registration Statement - File No. 333-132134

The undersigned hereby requests, pursuant to Rule 461(a) of the Securities Act of 1933, as amended, that the Effective Date of the above-noted Form SB-2 Registration Statement be accelerated and become effective at 10:00 a.m. (Eastern Standard Time) on Tuesday, July 11, 2006 or as soon thereafter as possible.

The undersigned hereby acknowledges that:

1.	should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

2.	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

3.	the company may not assert staff comments and 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.

Yours truly,

LEXARIA CORP.

Per:

/s/ "Leonard MacMillan"
Leonard MacMillan, President