Correspondence 0001437749-23-001612 from Panbela Therapeutics, Inc. (PBLA) (CIK 0001029125)
Panbela Therapeutics, Inc. (PBLA) (CIK 0001029125)
Date: Jan. 23, 2023 · CIK: 0001029125 · Accession: 0001437749-23-001612
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File numbers found in text: 333-268854
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CORRESP 1 filename1.htm pbla20230123_corresp.htm January 23, 2023 VIA EDGAR TRANSMISSION Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-6010 Attn: Joshua Gorsky Re: Panbela Therapeutics, Inc. Registration Statement on Form S-1 (Registration No. 333-268854) Request for Acceleration of Effective Date Ladies and gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), Panbela Therapeutics, Inc. (the “Company”) hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-268854) (the “Registration Statement”) to become effective on January 24, 2023, at 5:30 p.m., Eastern Time, or as soon as thereafter possible. The Company hereby acknowledges its responsibilities under the Act as they relate to the proposes public offering of the securities specified in the Registration Statement. Please direct any questions or comments concerning this request to Joshua L. Colburn of Faegre Drinker Biddle & Reath LLP, counsel to the Company, at +1 (612) 766-8946. [Signature Page Follows] Very truly yours, PANBELA THERAPEUTICS, INC. By: /s/ Susan Horvath Name: Susan Horvath Title: Chief Financial Officer