United States securities and exchange commission logo January 13, 2023 Suren Ajjarapu Chief Executive Officer Aesther Healthcare Acquisition Corp. 515 Madison Avenue, Suite 8078 New York, New York 10022 Re: Aesther Healthcare Acquisition Corp. Preliminary Proxy Statement on Schedule 14A Filed September 16, 2022 File No. 001-40793 Dear Suren Ajjarapu: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Andy Tucker, Esq.