Correspondence 0001493152-23-020374 from NEXGEL, INC. (NXGL)
NEXGEL, INC.
Date: June 7, 2023 · CIK: 0001468929 · Accession: 0001493152-23-020374
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File numbers found in text: 333-264282
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CORRESP
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NexGel,
Inc.
2150
Cabot Blvd West, Suite B
Langhorne,
PA 19047
June
7, 2023
VIA
EDGAR
United
States Securities and Exchange Commission
Division
of Corporation Finance
100
F Street N.E.
Washington,
D.C. 20549
Attention:
Tim Buchmiller, Esq.
RE:
NexGel,
Inc.
Registration
Statement on Form S-3
Originally
Filed April 13, 2022, as amended
Request
for Acceleration
File
No. 333-264282
Ladies
and Gentlemen:
Pursuant
to Rule 461 of the Rules and Regulations of the U.S. Securities and Exchange Commission (the “Commission”)
under the Securities Act of 1933, as amended (the “Act”), NexGel, Inc. (the “Company”)
hereby requests acceleration of the effective date of the above-mentioned Registration Statement on Form S-3 to 4:30 p.m., Eastern Time,
on Wednesday, June 7, 2023, or as soon thereafter as practicable, or at such later time as the Company or its counsel may orally request
via telephone call to the staff. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities
under the Act.
Should
any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Jeffrey
M. Quick of Quick Law Group PC at (720) 259-3393.
Very
truly yours,
NexGel,
Inc.
By:
/s/
Adam Levy
Adam
Levy
Chief
Executive Officer
cc:
Jeffrey M. Quick, Esq., Quick Law Group PC