United States securities and exchange commission logo

                            August 12, 2021

       David A. Weber, Ph.D.
       President and Chief Executive Officer
       OTONOMY, INC.
       4796 Executive Drive
       San Diego, California 92121

                                                        Re: OTONOMY, INC.
Statement on Form S-3
                                                            Filed August 4,
                                                            File No. 333-258465

       Dear Dr. Weber:

              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 Jessica
Ansart at (202) 551-4511 with any questions.


                            Division of Corporation Finance

                            Office of Life Sciences
       cc:                                              Jennifer Knapp