United States securities and exchange commission logo August 10, 2021 Ahmed S. Mousa, Esq. General Counsel Pieris Pharmaceuticals, Inc. 255 State Street, 9th Floor Boston, MA 02109 Re: Pieris Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed August 5, 2021 File No. 333-258497 Dear Mr. Mousa: 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 Chris Edwards at 202-551-6761 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Megan N. Gates, Esq.