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                          April 25, 2023

       Pascal Prigent
       Chief Executive Officer
       Genfit S.A.
       19 West 44th Street, Suite 200
       New York, New York 10036

                                                        Re: Genfit S.A.
                                                            Registration
Statement on Form F-3
                                                            Filed April 18,
2023
                                                            File No. 333-271312

       Dear Pascal Prigent:

              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 Daniel
Crawford at 202-551-7767 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Brian Leaf, Esq.