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SEC Comment Letter 0000000000-23-012168 to Sonoma Pharmaceuticals, Inc. (SNOA)

Sonoma Pharmaceuticals, Inc.
Date: Nov. 7, 2023 · CIK: 0001367083 · Accession: 0000000000-23-012168

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File numbers found in text: 333-275311

Date
November 7, 2023
Author
Amy Trombly
Form
UPLOAD
Company
Sonoma Pharmaceuticals, Inc.

Letter

United States securities and exchange commission logo November 7, 2023 Amy Trombly Chief Executive Officer Sonoma Pharmaceuticals, Inc. 5445 Conestoga Court, Suite 150 Boulder, CO 80301 Re:Sonoma Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed November 3, 2023 File No. 333-275311 Dear Amy Trombly: 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 Tim Buchmiller at 202-551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Andrew J. Merken, Esq.

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United States securities and exchange commission logo
November 7, 2023
Amy Trombly
Chief Executive Officer
Sonoma Pharmaceuticals, Inc.
5445 Conestoga Court, Suite 150
Boulder, CO 80301
Re:Sonoma Pharmaceuticals, Inc.
Registration Statement on Form S-3
Filed November 3, 2023
File No. 333-275311
Dear Amy Trombly:
            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 Tim Buchmiller at 202-551-3635 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Andrew J. Merken, Esq.