PDS BIOTECHNOLOGY CORPORATION

303A College Road East

Princeton, NJ 08540

April 24, 2026

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

Attention: Chris Edwards

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, PDS Biotechnology Corporation (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-289942), so that it may become effective at 5:00 p.m. Eastern Time on April 28, 2026, or as soon as practicable thereafter, or at such later time as the Registrant or its counsel may orally request via a telephone call to the staff.

The cooperation of the staff in meeting the timetable described above is very much appreciated.

Please call Patrick O’Malley, Esq. of DLA Piper LLP (US), counsel to the Company, at (206) 839-4831, with any comments or questions regarding the Registration Statement.

Very truly yours,
PDS BIOTECHNOLOGY CORPORATION
By:	/s/ Lars Boesgaard
Name:	Lars Boesgaard
Title:	Chief Financial Officer