United States securities and exchange commission logo

                          July 6, 2022

       Florian Brand
       Chief Executive Officer
       ATAI Life Sciences N.V. c/o Mindspace
       Krausenstra  e 9-10
       Berlin, Germany

                                                        Re: ATAI Life Sciences
Statement on Form S-3
                                                            Filed July 1, 2022
                                                            File No. 333-265970

       Dear Mr. Brand:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Ada D.
Sarmento at 202-551-3798 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Nathan Ajiashvili, Esq.