Correspondence 0001753926-23-001423 from LIPELLA PHARMACEUTICALS INC. (LIPO)
LIPELLA PHARMACEUTICALS INC.
Date: Nov. 6, 2023 · CIK: 0001347242 · Accession: 0001753926-23-001423
AI Filing Summary & Sentiment
File numbers found in text: 333-275245
Letter
Lipella Pharmaceuticals Inc.
Susquehanna St.
Suite
Pittsburgh, PA 15208
November 6, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
F Street, NE
Washington D.C. 20549
RE: Lipella Pharmaceuticals Inc.
File No. 333-275245
Registration Statement on Form S-1
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 5:00 p.m. Eastern Time on November 8, 2023, or as soon thereafter as is practicable.
Sincerely,
Lipella Pharmaceuticals Inc.
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filename1.htm
Lipella
Pharmaceuticals Inc.
7800
Susquehanna St.
Suite
505
Pittsburgh,
PA 15208
November
6, 2023
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Office
of Life Sciences
100
F Street, NE
Washington
D.C. 20549
RE:
Lipella Pharmaceuticals Inc.
File No. 333-275245
Registration Statement on Form S-1
Ladies
and Gentlemen:
In
accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date
of the above-referenced Registration Statement be accelerated so that the same will become effective at 5:00 p.m. Eastern Time on November
8, 2023, or as soon thereafter as is practicable.
Sincerely,
Lipella Pharmaceuticals Inc.
By:
/s/
Jonathan Kaufman
Jonathan Kaufman
Chief Executive Officer
cc:
David E. Danovitch, Sullivan & Worcester LLP
Ben
Armour, Sullivan & Worcester LLP
Aaron
M. Schleicher, Sullivan & Worcester LLP