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SEC Comment Letter for Sonoma Pharmaceuticals, Inc. (SNOA) (CIK 0001367083) (SNOA) — Nov 16, 2017

Sonoma Pharmaceuticals, Inc. (SNOA) (CIK 0001367083)
Date: Nov. 16, 2017 · CIK: 0001367083 · Accession: 0000000000-17-040620

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Date
November 16, 2017
Author
Jim Schutz
Form
UPLOAD
Company
Sonoma Pharmaceuticals, Inc. (SNOA) (CIK 0001367083)

Letter

November 16, 2017 Jim Schutz Chief Executive Officer Sonoma Pharmaceuticals, Inc. 1129 N. McDowell Blvd. Petaluma, California 94954 Sonoma Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed November 9, 2017 File No. 333-221477Re: Dear Mr. Schutz: 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 Chris Edwards at (202) 551-6761 with any questions. Division of Corporation Finance Office of Healthcare & Insurance cc: Amy Trombly

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November 16, 2017
Jim Schutz
Chief Executive Officer
Sonoma Pharmaceuticals, Inc.
1129 N. McDowell Blvd.
Petaluma, California 94954
Sonoma Pharmaceuticals, Inc.
Registration Statement on Form S-3
Filed November 9, 2017
File No. 333-221477Re:
Dear Mr. Schutz:
            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 Chris Edwards at (202) 551-6761 with any questions.
Division of Corporation Finance
Office of Healthcare & Insurance
cc: Amy Trombly