United States securities and exchange commission logo





                          March 13, 2024

       Todd Brady
       Chief Executive Officer
       Aldeyra Therapeutics, Inc.
       131 Hartwell Avenue, Suite 320
       Lexington, MA 02421

                                                        Re: Aldeyra
Therapeutics, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed March 7, 2024
                                                            File No. 333-277753

       Dear Todd Brady:

              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 Doris
Stacey Gama at 202-551-3188 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Keith J. Scherer, Esq.