United States securities and exchange commission logo
March 22, 2021
Shawn K. Singh, J.D.
Chief Executive Officer
VistaGen Therapeutics, Inc.
343 Allerton Avenue
South San Francisco, CA 94080
Re: VistaGen
Therapeutics, Inc.
Registration
Statement on Form S-3
Filed March 15,
2021
File No. 333-254299
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 Jeffrey
Gabor at 202-551-2544 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Jessica R. Sudweeks,
Esq.