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                          December 12, 2023

       James Foster
       Chief Executive Officer
       Virax Biolabs Group Ltd
       20 North Audley Street
       London, W1K 6LX
       United Kingdom

                                                        Re: Virax Biolabs Group
Ltd
                                                            Registration
Statement on Form F-3
                                                            Filed December 5,
2023
                                                            File No. 333-275893

       Dear James Foster:

              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 Cindy
Polynice at 202-551-8707 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Rongwei Xie