United States securities and exchange commission logo

                           March 31, 2021

       Keith Kendall
       President and Chief Executive Officer
       Aquestive Therapeutics, Inc.
       30 Technology Drive
       Warren, NJ 07059

                                                        Re: Aquestive
Therapeutics, Inc.
Statement on Form S-3
                                                            Filed March 26,
                                                            File No. 333-254775

       Dear Mr. Kendall:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Jason L.
Drory at 202-551-8342 with any questions.


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              David S. Rosenthal,