diff --git a/libcxx/docs/Status/Cxx20Issues.csv b/libcxx/docs/Status/Cxx20Issues.csv
--- a/libcxx/docs/Status/Cxx20Issues.csv
+++ b/libcxx/docs/Status/Cxx20Issues.csv
@@ -268,7 +268,7 @@
 "`3354 <https://wg21.link/LWG3354>`__","``has_strong_structural_equality``\  has a meaningless definition","Prague","|Nothing To Do|","","|spaceship|"
 "`3355 <https://wg21.link/LWG3355>`__","The memory algorithms should support move-only input iterators introduced by P1207","Prague","|Complete|","15.0","|ranges|"
 "`3356 <https://wg21.link/LWG3356>`__","``__cpp_lib_nothrow_convertible``\  should be ``__cpp_lib_is_nothrow_convertible``\ ","Prague","|Complete|","12.0"
-"`3358 <https://wg21.link/LWG3358>`__","|sect|\ [span.cons] is mistaken that ``to_address``\  can throw","Prague","",""
+"`3358 <https://wg21.link/LWG3358>`__","|sect|\ [span.cons] is mistaken that ``to_address``\  can throw","Prague","|Complete|","17.0"
 "`3359 <https://wg21.link/LWG3359>`__","``<chrono>``\  leap second support should allow for negative leap seconds","Prague","","","|chrono|"
 "`3360 <https://wg21.link/LWG3360>`__","``three_way_comparable_with``\  is inconsistent with similar concepts","Prague","|Nothing To Do|","","|spaceship|"
 "`3362 <https://wg21.link/LWG3362>`__","Strike ``stop_source``\ 's ``operator!=``\ ","Prague","",""
diff --git a/libcxx/include/span b/libcxx/include/span
--- a/libcxx/include/span
+++ b/libcxx/include/span
@@ -238,10 +238,12 @@
     template <__span_compatible_iterator<element_type> _It, __span_compatible_sentinel_for<_It> _End>
     _LIBCPP_INLINE_VISIBILITY
     constexpr explicit span(_It __first, _End __last) : __data_{_VSTD::to_address(__first)} {
-      (void)__last;
-      _LIBCPP_ASSERT((__last - __first >= 0), "invalid range in span's constructor (iterator, sentinel)");
-      _LIBCPP_ASSERT(__last - __first == _Extent,
-                     "invalid range in span's constructor (iterator, sentinel): last - first != extent");
+      // [span.cons]/10
+      // Throws: When and what last - first throws.
+      [[maybe_unused]] auto __dist = __last - __first;
+      _LIBCPP_ASSERT(__dist >= 0, "invalid range in span's constructor (iterator, sentinel)");
+      _LIBCPP_ASSERT(
+          __dist == _Extent, "invalid range in span's constructor (iterator, sentinel): last - first != extent");
     }
 
     _LIBCPP_INLINE_VISIBILITY constexpr span(type_identity_t<element_type> (&__arr)[_Extent]) noexcept : __data_{__arr} {}
diff --git a/libcxx/test/std/containers/views/views.span/span.cons/iterator_sentinel.pass.cpp b/libcxx/test/std/containers/views/views.span/span.cons/iterator_sentinel.pass.cpp
--- a/libcxx/test/std/containers/views/views.span/span.cons/iterator_sentinel.pass.cpp
+++ b/libcxx/test/std/containers/views/views.span/span.cons/iterator_sentinel.pass.cpp
@@ -13,18 +13,22 @@
 // constexpr explicit(Extent != dynamic_extent) span(It first, End last);
 // Requires: [first, last) shall be a valid range.
 //   If Extent is not equal to dynamic_extent, then last - first shall be equal to Extent.
-//
+// Throws: When and what last - first throws.
 
+#include <array>
 #include <span>
 #include <cassert>
+#include <utility>
 
+#include "assert_macros.h"
 #include "test_iterators.h"
+#include "test_macros.h"
 
 template <class T, class Sentinel>
 constexpr bool test_ctor() {
   T val[2] = {};
-  auto s1 = std::span<T>(std::begin(val), Sentinel(std::end(val)));
-  auto s2 = std::span<T, 2>(std::begin(val), Sentinel(std::end(val)));
+  auto s1  = std::span<T>(std::begin(val), Sentinel(std::end(val)));
+  auto s2  = std::span<T, 2>(std::begin(val), Sentinel(std::end(val)));
   assert(s1.data() == std::data(val) && s1.size() == std::size(val));
   assert(s2.data() == std::data(val) && s2.size() == std::size(val));
   return true;
@@ -55,8 +59,85 @@
   return true;
 }
 
+#ifndef TEST_HAS_NO_EXCEPTIONS
+// A stripped down contiguous iterator that throws when using operator-.
+template <class It>
+class throw_operator_minus {
+  It it_;
+
+public:
+  typedef std::contiguous_iterator_tag iterator_category;
+  typedef typename std::iterator_traits<It>::value_type value_type;
+  typedef typename std::iterator_traits<It>::difference_type difference_type;
+  typedef It pointer;
+  typedef typename std::iterator_traits<It>::reference reference;
+  typedef typename std::remove_pointer<It>::type element_type;
+
+  throw_operator_minus() : it_() {}
+  explicit throw_operator_minus(It it) : it_(it) {}
+
+  reference operator*() const { return *it_; }
+  pointer operator->() const { return it_; }
+  reference operator[](difference_type n) const { return it_[n]; }
+
+  throw_operator_minus& operator++() {
+    ++it_;
+    return *this;
+  }
+  throw_operator_minus& operator--() {
+    --it_;
+    return *this;
+  }
+  throw_operator_minus operator++(int) { return throw_operator_minus(it_++); }
+  throw_operator_minus operator--(int) { return throw_operator_minus(it_--); }
+
+  throw_operator_minus& operator+=(difference_type n) {
+    it_ += n;
+    return *this;
+  }
+  throw_operator_minus& operator-=(difference_type n) {
+    it_ -= n;
+    return *this;
+  }
+  friend throw_operator_minus operator+(throw_operator_minus x, difference_type n) {
+    x += n;
+    return x;
+  }
+  friend throw_operator_minus operator+(difference_type n, throw_operator_minus x) {
+    x += n;
+    return x;
+  }
+  friend throw_operator_minus operator-(throw_operator_minus x, difference_type n) {
+    x -= n;
+    return x;
+  }
+  friend difference_type operator-(throw_operator_minus, throw_operator_minus) { throw 42; };
+
+  friend bool operator==(const throw_operator_minus& x, const throw_operator_minus& y) { return x.it_ == y.it_; }
+  friend bool operator<=>(const throw_operator_minus& x, const throw_operator_minus& y) { return x.it_ <=> y.it_; }
+};
+
+template <class It>
+throw_operator_minus(It) -> throw_operator_minus<It>;
+
+void test_exceptions() {
+  std::array a{42};
+  TEST_VALIDATE_EXCEPTION(
+      int,
+      [](int i) { assert(i == 42); },
+      (std::span<int>{throw_operator_minus{a.begin()}, throw_operator_minus{a.end()}}));
+  TEST_VALIDATE_EXCEPTION(
+      int,
+      [](int i) { assert(i == 42); },
+      (std::span<int, 1>{throw_operator_minus{a.begin()}, throw_operator_minus{a.end()}}));
+}
+#endif // TEST_HAS_NO_EXCEPTIONS
+
 int main(int, char**) {
   test();
+#ifndef TEST_HAS_NO_EXCEPTIONS
+  test_exceptions();
+#endif
   static_assert(test());
 
   return 0;