United States securities and exchange commission logo September 9, 2021 Darrin R. Uecker Chief Executive Officer Pulse Biosciences, Inc. 3957 Point Eden Way Hayward, CA 94545 Re: Pulse Biosciences, Inc. Registration Statement on Form S-3 Filed September 3, 2021 File No. 333-259330 Dear Mr. Uecker: 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 Christine Westbrook at 202-551-5019 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Andrew D. Hoffman, Esq.