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
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CORRESP
1
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