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May 14, 2024

Punit Dhillon
Chief Executive Officer
Skye Bioscience, Inc.
11250 El Camino Real, Suite 100
San Diego, CA 92130

Re: Skye Bioscience,
Inc.
Registration
Statement on Form S-3
Filed May 10, 2024
File No. 333-279331

Dear Punit Dhillon:

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 Daniel
Crawford at 202-551-7767 with any questions.




Sincerely,


Division of Corporation Finance

Office of Life Sciences
cc: John Hensley, Esq.