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Correspondence 0001683168-26-003140 from Sonoma Pharmaceuticals, Inc. (SNOA)

Sonoma Pharmaceuticals, Inc.
Date: April 22, 2026 · CIK: 0001367083 · Accession: 0001683168-26-003140

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File numbers found in text: 333-295171

Date
April 22, 2026
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. 333-295171 Acceleration Request Requested Date: April 23, 2026 Requested Time: 5:00 P.M. Eastern Standard Time

Re: Sonoma Pharmaceuticals, Inc.

Dear Mr. Danberg:

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 (the “Registration Statement”) be accelerated to April 23, 2026 at 5:00pm 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

April 22, 2026

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attn: J. Conlon Danberg

    Re:
    Sonoma Pharmaceuticals, Inc.

    Registration Statement on Form S-1/A

    Filed April 22, 2026

    File No. 333-295171

Acceleration Request

Requested Date: April 23, 2026

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

Dear Mr. Danberg:

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 (the “Registration Statement”) be accelerated to April 23, 2026 at
5:00pm 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.

    5445 Conestoga Court

    Suite 150

    Boulder, Colorado
    80301

    sonomapharma.com

    NASDAQ: SNOA