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                         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