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                          October 9, 2020

       Thomas Meyer
       Chief Executive Officer
       Auris Medical Holding Ltd.
       Clarendon House
       2 Church Street
       Hamilton HM 11
       Bermuda

                                                        Re: Auris Medical
Holding Ltd.
                                                            Registration
Statement on Form F-3
                                                            Filed October 6,
2020
                                                            File No. 333-249347

       Dear Mr. Meyer:

              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 Tim
Buchmiller at (202) 551-3635 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Michael J. Lerner, Esq.