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SEC Comment Letter for NovaBay Pharmaceuticals, Inc. (NBY) (CIK 0001389545) (SDEV) — Nov 1, 2019

NovaBay Pharmaceuticals, Inc. (NBY) (CIK 0001389545)
Date: Nov. 1, 2019 · CIK: 0001389545 · Accession: 0000000000-19-015069

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-234330

Date
October 31, 2019
Author
Justin M. Hall, Esq.
Form
UPLOAD
Company
NovaBay Pharmaceuticals, Inc. (NBY) (CIK 0001389545)

Letter

October 31, 2019 Justin M. Hall, Esq. President, Chief Executive Officer and General Counsel NovaBay Pharmaceuticals, Inc. 2000 Powell Street, Suite 1150 Emeryville, CA 94608 Re:NovaBay Pharmaceuticals, Inc. Registration Statement on Form S-1 Filed October 25, 2019 File No. 333-234330 Dear Mr. Hall: 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 Christine Westbrook at 202-551-5019 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Abby E. Brown, Esq.

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October 31, 2019
Justin M. Hall, Esq.
President, Chief Executive Officer and General Counsel
NovaBay Pharmaceuticals, Inc.
2000 Powell Street, Suite 1150
Emeryville, CA 94608
Re:NovaBay Pharmaceuticals, Inc.
Registration Statement on Form S-1
Filed October 25, 2019
File No. 333-234330
Dear Mr. Hall:
            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 Christine Westbrook at 202-551-5019 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Abby E. Brown, Esq.