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                         July 28, 2023

       Eric Schoen
       Chief Financial Officer
       Cassava Sciences, Inc.
       6801 N. Capital of Texas Highway, Building 1, Suite 300
       Austin, TX 78731

                                                        Re: Cassava Sciences,
Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2022
                                                            Filed February 28,
2023
                                                            File No. 000-29959

       Dear Eric Schoen:

             We have reviewed your filing and have the following comment. In
our comment, we
       may ask you to provide us with information so we may better understand
your disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this comment, we may have additional comments.
 Eric Schoen
FirstName  LastNameEric Schoen
Cassava Sciences, Inc.
Comapany
July       NameCassava Sciences, Inc.
     28, 2023
July 28,
Page  2 2023 Page 2
FirstName LastName
Form 10-K for the Fiscal Year Ended December 31, 2022

Components of Operating Results, page 78

1.       We note the discussion on page 77 that you currently have two
biopharmaceutical assets
         under development, simufilam and SavaDx, and that you are in stage 3
of clinical trials
         for some of these products. Please revise future filings to disclose
the costs incurred
         during each period presented for each of your key research and
development
         products/projects. If you do not track your research and development
costs by project,
         disclose that fact and explain why you do not maintain and evaluate
research and
         development costs by project. Provide other quantitative or
qualitative disclosure that
         provides more transparency as to the type of research and development
expenses incurred
         (i.e., by nature or type of expense) which should reconcile to total
research and
         development expenses on the Consolidated Statements of Operations.
        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.

      You may contact Tara Harkins at (202) 551-3639 or Dan Gordon, Reviewing
Accountant, at (202) 551-3486 with any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Life
Sciences