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                          May 27, 2022

       Robert E. Dudley, Ph.D.
       Chief Executive Officer
       Clarus Therapeutics Holdings, Inc.
       555 Skokie Boulevard, Suite 340
       Northbrook, IL 60062

                                                        Re: Clarus Therapeutics
Holdings, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed May 24, 2022
                                                            File No. 333-265187

       Dear Dr. Dudley:

              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
Christine Westbrook at 202-551-5019 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Marianne Sarrazin, Esq.