Company: IXHL
Filing Date: 2025-04-16
Form Type: CORRESP
Source: 0001213900-25-032579
Chunk: 0

Company: Incannex Healthcare Inc.
Filing Date: 2025-04-16
Form: CORRESP
Chunk 0
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| 3580 Camel Mountain Road 
 Suite 300                
 San Diego, CA 92130      
 858 314 1500             
 mintz.com                |

April 16, 2025

VIA EDGAR

Division of Corporation Finance

Office of Life Sciences

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-3628

| Attn: | Jason Drory  |
|       | Laura Crotty |

| Re: | Incannex Healthcare Inc. |

Registration Statement on Form S-3

Filed March 24, 2025

File No. 333-286047

Dear Mr. Drory and Ms. Crotty:

On behalf of Incannex Healthcare Inc. (the “Company”),
we are submitting this letter in response to the written comments of the staff (the “Staff”) of the Securities and
Exchange Commission (the “Commission”), dated April 2, 2025, with respect to the Company’s Registration Statement
on Form S-3 filed with the Commission on March 24, 2025 (the “S-3”) (File No. 333-286047). In conjunction with this
letter, the Company is filing a Pre-Effective Amendment No. 1 to Form S-3 on Form S-1 with the Commission (the “S-1”).

The Company understands that your review and comments
are intended to assist them in compliance with applicable disclosure requirements and to enhance the overall quality of the disclosure
in their filings. The Company shares these objectives and is responding to your comments with these goals in mind. Set forth below are
the heading and text of each comment, followed by the Company’s response.

Registration Statement on Form S-3 filed March 24, 2025

General

| 1. | Given the size and nature of the resale offering relative to the outstanding shares of common stock                                         
 held by non-affiliates, it appears that this transaction may be an indirect primary offering by or on behalf of the company. Please provide 
 us with your legal analysis as to why the transaction covered by the registration statement should be regarded as a secondary offering      
 that is eligible to be made on a delayed or continuous basis under Rule 415(a)(1)(i) of the Securities Act and registered on Form S-3.      
 For guidance, please refer to Question 612.09 of the Securities Act Rules Compliance and Disclosure Interpretations.