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                                                            July 2, 2024

Zachary Prensky
Chief Executive Officer
LB Pharmaceuticals Inc
575 Madison Avenue
New York, NY 10022

       Re: LB Pharmaceuticals Inc
           Amendment No. 1 to Draft Registration Statement on Form S-1
           Submitted June 24, 2024
           CIK No. 0001691082
Dear Zachary Prensky:

     We have reviewed your amended draft registration statement and have the
following
comments.

        Please respond to this letter by providing the requested information
and either submitting
an amended draft registration statement or publicly filing your registration
statement on EDGAR.
If you do not believe a comment applies to your facts and circumstances or do
not believe an
amendment is appropriate, please tell us why in your response.

        After reviewing the information you provide in response to this letter
and your amended
draft registration statement or filed registration statement, we may have
additional
comments. Unless we note otherwise, any references to prior comments are to
comments in our
June 27, 2024, letter.

Amendment No. 1 to Draft Registration Statement on Form S-1
Prospectus Summary
Overview, page 1

1.     We note your response to prior comment 3. Please further revise your
disclosure to
       include the date the company first submitted the IND to the FDA.
Business
Our Solution: LB-102 for the Treatment of Schizophrenia, page 112

2.     In response to prior comment 15 you discuss a 2014 study of 30
psychiatric drugs. If true,
       please clarify that this study was conducted by a third party.
 July 2, 2024
Page 2

       Please contact Christine Torney at 202-551-3652 or Mary Mast at
202-551-3613 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Doris Stacey Gama at 202-551-3188 or Laura Crotty at 202-551-7614 with
any other
questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Life
Sciences
cc:   Minkyu Park, Esq.
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