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                          April 7, 2023

       Sean P. Nolan
       Chief Executive Officer
       Taysha Gene Therapies, Inc.
       3000 Pegasus Park Drive, Suite 1430
       Dallas, Texas 75247

                                                        Re: Taysha Gene
Therapies, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed April 5, 2023
                                                            File No. 333-271144

       Dear Sean P. Nolan:

              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 Joshua
Gorsky at 202-551-7836 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Madison A. Jones