SEC Comment Letter 0000000000-23-012122 to LIPELLA PHARMACEUTICALS INC. (LIPO)
LIPELLA PHARMACEUTICALS INC.
Date: Nov. 6, 2023 · CIK: 0001347242 · Accession: 0000000000-23-012122
AI Filing Summary & Sentiment
File numbers found in text: 333-275245
Letter
United States securities and exchange commission logo November 6, 2023 Jonathan Kaufman Chief Executive Officer Lipella Pharmaceuticals Inc. 7800 Susquehanna St., Suite 505 Pittsburgh, PA 15208 Re:Lipella Pharmaceuticals Inc. Registration Statement on Form S-1 Filed November 1, 2023 File No. 333-275245 Dear Jonathan Kaufman: This is to advise you that we have not reviewed and will not review your registration statement. 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 Tyler Howes at 202-551-3370 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: David E. Danovitch, Esq.
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United States securities and exchange commission logo
November 6, 2023
Jonathan Kaufman
Chief Executive Officer
Lipella Pharmaceuticals Inc.
7800 Susquehanna St., Suite 505
Pittsburgh, PA 15208
Re:Lipella Pharmaceuticals Inc.
Registration Statement on Form S-1
Filed November 1, 2023
File No. 333-275245
Dear Jonathan Kaufman:
This is to advise you that we have not reviewed and will not review your registration
statement.
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 Tyler Howes at 202-551-3370 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: David E. Danovitch, Esq.