United States securities and exchange commission logo
May 7, 2020
Shawn K. Singh
Chief Executive Officer
VistaGen Therapeutics, Inc.
343 Allerton Avenue
South San Francisco, California 94080
Re: VistaGen
Therapeutics, Inc.
Registration
Statement on Form S-3
Filed May 1, 2020
File No. 333-237968
Dear Mr. Singh:
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 Irene
Paik at 202-551-6553 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Jessica R. Sudweeks,
Esq.