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Correspondence 0001683168-23-007352 from Sonoma Pharmaceuticals, Inc. (SNOA)

Sonoma Pharmaceuticals, Inc.
Date: Oct. 24, 2023 · CIK: 0001367083 · Accession: 0001683168-23-007352

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File numbers found in text: 333-274582

Date
October 24, 2023
Author
/s/ Amy Trombly
Form
CORRESP
Company
Sonoma Pharmaceuticals, Inc.

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance File No. 333-274582 Acceleration Request Requested Date: October 25, 2023 Requested Time: 5:00 P.M. Eastern Standard Time

Re: Sonoma Pharmaceuticals, Inc.

Dear Ms. Polynice:

Pursuant to Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, Sonoma Pharmaceuticals, Inc. (the “Company”), hereby requests that the above-captioned Registration Statement on Form S-1, as amended, (the “Registration Statement”) be accelerated to October 25, 2023 at 5:00 pm EST or as soon as practicable thereafter.

The cooperation of the staff in meeting the Company’s request is very much appreciated. Please contact me if you have any questions or if we can otherwise be of assistance to you.

Sincerely,
/s/ Amy Trombly

Show Raw Text
CORRESP
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filename1.htm

October 24, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attn: Cindy Polynice, Jason Drory

    Re:
    Sonoma Pharmaceuticals, Inc.

    Registration Statement on Form S-1

    Filed September 19, 2023, as amended

    File No. 333-274582

Acceleration Request

Requested Date: October 25, 2023

Requested Time: 5:00 P.M. Eastern Standard Time

Dear Ms. Polynice:

Pursuant to Rule 461 of the Rules and Regulations
promulgated under the Securities Act of 1933, as amended, Sonoma Pharmaceuticals, Inc. (the “Company”), hereby requests that
the above-captioned Registration Statement on Form S-1, as amended, (the “Registration Statement”) be accelerated to October
25, 2023 at 5:00 pm EST or as soon as practicable thereafter.

The cooperation of the staff in meeting the Company’s
request is very much appreciated. Please contact me if you have any questions or if we can otherwise be of assistance to you.

Sincerely,

/s/ Amy Trombly

Amy Trombly, Esq.