United States securities and exchange commission logo

                           September 14, 2023

       Kabir Nath
       Chief Executive Officer
       COMPASS Pathways plc
       33 Broadwick Street
       London W1F 0DQ
       United Kingdom

                                                        Re: COMPASS Pathways
Statement on Form S-3
                                                            Filed September 8,
                                                            File No. 333-274436

       Dear Kabir Nath:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Dillon
Hagius at 202-551-7967 with any questions.


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Benjamin Marsh