SEC Comment Letter 0000000000-26-003642 to Sonoma Pharmaceuticals, Inc. (SNOA)

Sonoma Pharmaceuticals, Inc.
Date: April 10, 2026 · CIK: 0001367083 · Accession: 0000000000-26-003642

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April 10, 2026

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Sonoma Pharmaceuticals, Inc.

Letter

Re: Sonoma Pharmaceuticals, Inc. Draft Registration Statement on Form S-1 Submitted April 9, 2026 CIK No. 0001367083 Dear Amy Trombly:

April 10, 2026

Amy Trombly Chief Executive Officer Sonoma Pharmaceuticals, Inc. 5445 Conestoga Court, Suite 150 Boulder, CO 80301

This is to advise you that we do not intend to review your registration statement.

We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. 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 Conlon Danberg at 202-551-4466 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Industrial Applications and Services
cc: Andrew J. Merken, Esq.

Show Raw Text

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 10, 2026

Amy Trombly
Chief Executive Officer
Sonoma Pharmaceuticals, Inc.
5445 Conestoga Court, Suite 150
Boulder, CO 80301

 Re: Sonoma Pharmaceuticals, Inc.
 Draft Registration Statement on Form S-1
 Submitted April 9, 2026
 CIK No. 0001367083
Dear Amy Trombly:

 This is to advise you that we do not intend to review your registration
statement.

 We request that you publicly file your registration statement and
non-public draft
submission on EDGAR at least two business days prior to the requested effective
date and time.
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 Conlon Danberg at 202-551-4466 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Industrial Applications and Services
cc: Andrew J. Merken, Esq.
</TEXT>
</DOCUMENT>

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