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                             May 17, 2023

       Sylvia Cheung
       Chief Financial Officer
       Oculis Holding AG
       One Gateway Center
       300 Washington Street, Suite 405
       Newton, MA 02458

                                                        Re: Oculis Holding AG
                                                            Draft Registration
Statement on Form F-1
                                                            Submitted May 10,
2023
                                                            CIK No. 0001953530

       Dear Sylvia Cheung:

                                                        This is to advise you
that we do not intend to review your registration statement.

               We request that you publicly file your registration statement no
later than 48 hours prior
       to the requested effective date and time. 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 Jimmy
McNamara at 202-551-7349 with any questions.




                             Sincerely,


                             Division of Corporation Finance

                             Office of Life Sciences