<SEC-DOCUMENT>0001185185-24-000033.txt : 20240206
<SEC-HEADER>0001185185-24-000033.hdr.sgml : 20240206
<ACCEPTANCE-DATETIME>20240104171630
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001185185-24-000033
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240104

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IGC Pharma, Inc.
		CENTRAL INDEX KEY:			0001326205
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		ORGANIZATION NAME:           	03 Life Sciences
		IRS NUMBER:				202760393
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		10224 FALLS ROAD
		CITY:			POTOMAC
		STATE:			MD
		ZIP:			20854
		BUSINESS PHONE:		301-983-0998

	MAIL ADDRESS:	
		STREET 1:		10224 FALLS ROAD
		CITY:			POTOMAC
		STATE:			MD
		ZIP:			20854

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	India Globalization Capital, Inc.
		DATE OF NAME CHANGE:	20050505
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<TEXT>
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	<title>igcpharma20240104_corresp.htm</title>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">&nbsp;</p>

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<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: right;">January 4, 2024</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><u>VIA EMAIL AND EDGAR</u></b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">U.S. Securities and Exchange Commission<br>
100 F Street, N.E.<br>
Washington, D.C. 20549<br>
Attention:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Jessica Dickerson, Esq.<br>
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Division of Corporation Finance</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 72pt;text-indent:-36pt;">Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IGC Pharma, Inc.<br>
<u>Registration Statement on Form S-3 (No. 333-276330)</u></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Ladies and Gentlemen:</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:36pt;">On behalf of IGC Pharma, Inc. (the &#8220;Company&#8221;), we enclose the Company&#8217;s request for acceleration of the above-referenced Registration Statement to 4:00 p.m., Eastern time, on Monday, January 8, 2024, or as soon as possible thereafter.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:36pt;">Please advise the undersigned of the effectiveness of the Registration Statement.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; width: 100%;">

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			<td style="vertical-align:top;width:50.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Very truly yours,</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:50.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.6%;">&nbsp;</td>
		</tr>
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			<td style="vertical-align:top;width:50.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><u>/s/ <i>Kenneth Schlesinger&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;</i></u></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:50.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.6%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:50.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:50.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Kenneth Schlesinger</p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 36pt; text-indent: -36pt;">cc:&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Mr. Ram Mukunda<br>
Ms. Claudia Grimaldi</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 36pt; text-indent: -36pt;">&nbsp;</p>

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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt 0pt 0pt 36pt;text-indent:-36pt;"><br>
<b>IGC Pharma, Inc. </b><br>
10224 Falls Road<br>
Potomac, MD 20854</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-indent: 90pt; text-align: right;">January 4, 2024</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">U.S. Securities and Exchange Commission<br>
100 F Street, N.E.<br>
Washington, D.C. 20549<br>
Attention:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Jessica Dickerson, Esq.<br>
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Division of Corporation Finance</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 72pt;text-indent:-36pt;">Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IGC Pharma, Inc.<br>
<u>Registration Statement on Form S-3 (No. 333-276330)</u></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Ladies and Gentlemen:</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:36pt;">IGC Pharma, Inc. hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that it will become effective at 4:00&nbsp;p.m., Eastern time, on Monday, January 8, 2024, or as soon as possible thereafter.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; width: 100%;">

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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Very truly yours,</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:50.6%;">&nbsp;</td>
			<td colspan="2" style="vertical-align:top;width:50.6%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:50.6%;">&nbsp;</td>
			<td colspan="2" style="vertical-align:top;width:50.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">IGC PHARMA, INC.</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:50.6%;">&nbsp;</td>
			<td colspan="2" style="vertical-align:top;width:50.6%;">&nbsp;</td>
		</tr>
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			<td style="vertical-align:top;width:50.6%;">&nbsp;</td>
			<td colspan="2" style="vertical-align:top;width:50.6%;">&nbsp;</td>
		</tr>
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			<td style="vertical-align:top;width:50.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:6.3%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">By:</p>
			</td>
			<td style="vertical-align:top;width:44.4%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><u><i>/s/ Ram Mukunda&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;</i></u></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:50.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:6.3%;">&nbsp;</td>
			<td style="vertical-align:top;width:44.4%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Ram Mukunda</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:50.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:6.3%;">&nbsp;</td>
			<td style="vertical-align:top;width:44.4%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Chief Executive Officer and President</p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
