SEC Comment Letter for NEXGEL, (NXGL) — Apr 18, 2022

NEXGEL, INC.
Date: April 18, 2022 · CIK: 0001468929 · Accession: 0000000000-22-004157

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AI Filing Summary & Sentiment

File numbers found in text: 333-264282

Date

April 18, 2022

Author

Not clearly detected

Form

UPLOAD

Company

NEXGEL, INC.

Letter

United States securities and exchange commission logo April 18, 2022 Adam Levy Chief Executive Officer NexGel, Inc. 2150 Cabot Blvd West, Suite B Langhorne, PA 19047 Re:NexGel, Inc. Registration Statement on Form S-3 Filed April 13, 2022 File No. 333-264282 Dear Mr. Levy: 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 Tim Buchmiller at (202) 551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Jeffrey M. Quick, Esq.

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United States securities and exchange commission logo
April 18, 2022
Adam Levy
Chief Executive Officer
NexGel, Inc.
2150 Cabot Blvd West, Suite B
Langhorne, PA 19047
Re:NexGel, Inc.
Registration Statement on Form S-3
Filed April 13, 2022
File No. 333-264282
Dear Mr. Levy:
            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 Tim Buchmiller at (202) 551-3635 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Jeffrey M. Quick, Esq.

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