United States securities and exchange commission logo





                          May 29, 2024

       Martin Lehr
       Chief Executive Officer
       Context Therapeutics Inc.
       2001 Market Street, Suite 3915, Unit #15
       Philadelphia, PA 19103

                                                        Re: Context
Therapeutics Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed May 24, 2024
                                                            File No. 333-279693

       Dear Martin Lehr:

              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 Daniel
Crawford at 202-551-7767 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Griffin Foster, Esq.