United States securities and exchange commission logo December 22, 2022 Talat Imran Chief Executive Officer Rani Therapeutics Holdings, Inc. 2051 Ringwood Avenue San Jose, CA 95131 Re: Rani Therapeutics Holdings, Inc. Registration Statement on Form S-3 Filed December 16, 2022 File No. 333-268855 Dear Talat Imran: 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 Christine Westbrook at 202-551-5019 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Josh Seidenfeld, Esq.