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                          April 9, 2021

       Kenneth L. Waggoner
       Chief Executive Officer
       PharmaCyte Biotech, Inc.
       23046 Avenida de la Carlota, Suite 600
       Laguna Hills, CA 92653

                                                        Re: PharmaCyte Biotech,
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed April 5, 2021
                                                            File No. 333-255044

       Dear Mr. Waggoner:

              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 Alan
Campbell at 202-551-4224 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Merrill M. Kraines,
Esq.