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Correspondence 0001493152-23-020374 from NEXGEL, INC. (NXGL)

NEXGEL, INC.
Date: June 7, 2023 · CIK: 0001468929 · Accession: 0001493152-23-020374

AI Filing Summary & Sentiment

File numbers found in text: 333-264282

Date
April 13, 2022
Author
Chief
Form
CORRESP
Company
NEXGEL, INC.

Letter

NexGel, Inc.

Cabot Blvd West, Suite B

Langhorne, PA 19047

June 7, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

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.

Show Raw Text
CORRESP
1
filename1.htm

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