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                           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