United States securities and exchange commission logo

                              January 12, 2023

       Eduardo Bravo Fernandez de Araoz
       Principal Executive Officer
       Oculis Holding AG
       Bahnhofstrasse 7
       Zug, Switzerland

                                                        Re: Oculis Holding AG
                                                            Amendment No. 2 to
Registration Statement on Form F-4
                                                            Filed January 6,
                                                            File No. 333-268201

       Dear Eduardo Bravo Fernandez de Araoz:

             We have reviewed your amended registration statement and have the
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
December 20, 2022 letter.

       Amendment No. 2 to Registration Statement on Form F-4

       Material Swiss Tax Considerations, page 175

   1.                                                   We note that the tax
opinion filed as Exhibit 8.2 appears to be a short-form tax opinion.
                                                        Please revise this
section to clearly identify that the "Material Swiss Tax Considerations"
                                                        disclosure is the
opinion of counsel. Please also file a signed opinion.
       Executive Officer and Director Compensation, page 268

   2.                                                   Please revise your
Executive Officer and Director Compensation section here and on page
                                                        292 to update
compensation for the last full financial year.
 Eduardo Bravo Fernandez de Araoz
Oculis Holding AG
January 12, 2023
Page 2

       You may contact Li Xiao at 202-551-4391 or Daniel Gordon at 202-551-3486
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Daniel Crawford at 202-551-7767 or Ada Sarmento at 202-551-3798 with any other

FirstName LastNameEduardo Bravo Fernandez de Araoz
                                                        Division of Corporation
Comapany NameOculis Holding AG
                                                        Office of Life Sciences
January 12, 2023 Page 2
cc:       Derek Dostal, Esq.
FirstName LastName