Company: IXHL
Filing Date: 2025-04-24
Form Type: CORRESP
Source: 0001213900-25-035067
Chunk: 0

Company: Incannex Healthcare Inc.
Filing Date: 2025-04-24
Form: CORRESP
Chunk 0
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<div align='center'>INCANNEX HEALTHCARE INC.

SUITE 105, 8 CENTURY CIRCUIT NORWEST,

NSW 2153 AUSTRALIA</div>

April 24, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jason Drory

| Re: | Incannex Healthcare Inc. |

Registration Statement on Form S-1/A

File No. 333 -286047(the “Registration Statement”)

Acceleration Request

Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C promulgated
under the Securities Act of 1933, as amended, Incannex Healthcare Inc. (the “Registrant”) hereby respectfully requests that
the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement to Monday, April 28,
2025, at 4:01 p.m., Eastern Time, or as soon as thereafter practicable.

The cooperation of the staff in meeting the timetable
described above is very much appreciated.

Please contact Melanie Ruthrauff Levy or Jason
Miller of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Registrant, at (858) 314-1873 or (858) 314-2140, respectively,
with any questions regarding this request.

| Very truly yours,                    |
| INCANNEX HEALTHCARE INC.             |
| /s/Joel Latham                       |
| Joel Latham, Chief Executive Officer |

| cc: | Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. |

Scott Stanton, Esq.

Melanie Ruthrauff Levy, Esq.

Jason Miller, Esq.