ALPHA COGNITION INC.

1200 – 750 West Pender Street
Vancouver, British Columbia V6C 2T8

October 21, 2024

Via EDGAR

Division of Corporate Finance

Securities and Exchange Commission

100 F Street, NE
Washington, D.C. 20549

Attn: Ms. Tamika Sheppard

Registration Statement on Form S-1

Filed on October 16, 2024

File No. 333-282675

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Alpha Cognition Inc., a British Columbia corporation (the “Company”), hereby requests that the effective date for the Form S-1 registration statement (No. 333-282675), referred to above, be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on October 23, 2024, or as soon as possible thereafter. The Company hereby authorizes Jason Brenkert of Dorsey & Whitney LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.

Please contact Jason Brenkert of Dorsey & Whitney LLP, counsel to the Company, at (303) 352-1133, as soon as the registration statement has been declared effective.