Skye Bioscience, Inc.

11250 El Camino Real, Suite 100

San Diego, CA 92130

April 9, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3720

Attention: Lauren Hamill

Re: Skye Bioscience, Inc.

Registration Statement on Form S-1

(File No. 333-278286)

Request for Acceleration

Dear Ms. Hamill:

We hereby withdraw our prior request for effectiveness as of April 11, 2024. Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, Skye Bioscience, Inc. hereby simultaneously requests that the effective date of the above-captioned Registration Statement on Form S-1 be accelerated to 4:15 p.m., Eastern Time, on April 10, 2024, or as soon as practicable thereafter.

Please contact John Hensley of Morrison & Foerster LLP via telephone at (512) 617-0661 or via e-mail at JHensley@mofo.com with any questions you may have. In addition, please notify Mr. Hensley when this request for acceleration has been granted.

Sincerely,
Skye Bioscience, Inc.
/s/ Kaitlyn Arsenault
Name: Kaitlyn Arsenault
Title: Chief Financial Officer

cc:			Punit Dhillon, Chief Executive Officer
			John Hensley