United States securities and exchange commission logo

                           October 12, 2021

       RA Session II
       Chief Executive Officer
       Taysha Gene Therapies, Inc.
       3000 Pegasus Park Drive, Suite 1430
       Dallas, Texas 75247

                                                        Re: Taysha Gene
Therapies, Inc.
Statement on Form S-3
                                                            Filed October 5,
                                                            File No. 333-260069

       Dear Mr. Session II:

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

               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 Jane
Park at 202-551-7439 with any questions.


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Divakar Gupta, Esq.