SEC Comment Letter 0000000000-24-007197 to NEXGEL, INC. (NXGL)
NEXGEL, INC.
Date: June 26, 2024 · CIK: 0001468929 · Accession: 0000000000-24-007197
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File numbers found in text: 001-41173
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United States securities and exchange commission logo
June 26, 2024
Adam Drapczuk
Chief Financial Officer
NEXGEL, INC.
2150 Cabot Blvd West, Suite B
Langhorne, PA 19047
Re:NEXGEL, INC.
Form 10-K for Fiscal Year Ended December 31, 2023
Filed April 10, 2024
File No. 001-41173
Dear Adam Drapczuk:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services