Correspondence 0001753926-25-000552 from LIPELLA PHARMACEUTICALS INC. (LIPO)
LIPELLA PHARMACEUTICALS INC.
Date: April 1, 2025 · CIK: 0001347242 · Accession: 0001753926-25-000552
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-286199
Letter
Lipella Pharmaceuticals Inc.
Susquehanna St.
Suite
Pittsburgh, PA 15208
(412) 894-1853
April 1, 2025
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. 333-286199
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 April 3, 2025, 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, or in his absence, Hermione Krumm at (212) 660-3012. 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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CORRESP 1 filename1.htm Lipella Pharmaceuticals Inc. 7800 Susquehanna St. Suite 505 Pittsburgh, PA 15208 (412) 894-1853 April 1, 2025 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. 333-286199 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 April 3, 2025, 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, or in his absence, Hermione Krumm at (212) 660-3012. 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 Hermione M. Krumm, Sullivan & Worcester LLP