Correspondence 0001753926-24-000221 from LIPELLA PHARMACEUTICALS INC. (LIPO)
LIPELLA PHARMACEUTICALS INC.
Date: Feb. 6, 2024 · CIK: 0001347242 · Accession: 0001753926-24-000221
AI Filing Summary & Sentiment
File numbers found in text: 333-276815
Letter
Lipella Pharmaceuticals Inc.
Susquehanna St.
Suite
Pittsburgh, PA 15208
(412) 894-1853
February 6, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
F Street, NE
Washington D.C. 20549
RE: Lipella Pharmaceuticals Inc.
File No. 333-276815
Registration Statement on Form S-3
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), Lipella Pharmaceuticals Inc. (the “Registrant”) respectfully requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated so that the same will become effective at 5:00 p.m. Eastern Time on February 8, 2024, or as soon thereafter as is practicable.
The Registrant understands that the United States Securities and Exchange Commission (the “Commission”) will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Registrant is aware of its responsibilities under the Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed resale of the securities specified in the Registration Statement by the selling stockholders named therein.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Sullivan & Worcester LLP, by calling David Danovitch at (212) 660-3060, or in his absence, Michael DeDonato at (212) 660-3038. We also respectfully request that a copy of the written order from the Commission verifying the effective date and time of the Registration Statement be sent to Mr. Danovitch via email at ddanovitch@sullivanlaw.com.
Sincerely,
Lipella Pharmaceuticals Inc.
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filename1.htm
Lipella
Pharmaceuticals Inc.
7800
Susquehanna St.
Suite
505
Pittsburgh,
PA 15208
(412)
894-1853
February
6, 2024
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Office
of Industrial Applications and Services
100
F Street, NE
Washington
D.C. 20549
RE:
Lipella Pharmaceuticals Inc.
File No. 333-276815
Registration Statement on Form S-3
Ladies
and Gentlemen:
In
accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), Lipella Pharmaceuticals Inc. (the “Registrant”)
respectfully requests that the effective date of the above-referenced registration statement (the “Registration Statement”)
be accelerated so that the same will become effective at 5:00 p.m. Eastern Time on February 8, 2024, or as soon thereafter as is practicable.
The
Registrant understands that the United States Securities and Exchange Commission (the “Commission”) will consider this request
for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Registrant is aware of its
responsibilities under the Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed resale of the securities
specified in the Registration Statement by the selling stockholders named therein.
Once
the Registration Statement is effective, please orally confirm the event with our counsel, Sullivan & Worcester LLP, by calling David
Danovitch at (212) 660-3060, or in his absence, Michael DeDonato at (212) 660-3038. We also respectfully request that a copy of the written
order from the Commission verifying the effective date and time of the Registration Statement be sent to Mr. Danovitch via email at ddanovitch@sullivanlaw.com.
Sincerely,
Lipella Pharmaceuticals Inc.
By:
/s/
Jonathan Kaufman
Jonathan Kaufman
Chief Executive Officer
cc:
Douglas Johnston, Chief Financial Officer
David
E. Danovitch, Sullivan & Worcester LLP
Michael
DeDonato, Sullivan & Worcester LLP