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SEC Company Response from BioPharmX Corp (CIK 0001504167) — May 7, 2021

BioPharmX Corp (CIK 0001504167)
Date: May 7, 2021 · CIK: 0001504167 · Accession: 0001104659-21-063157

AI Filing Summary & Sentiment

File numbers found in text: 333-255743

Date
May 7, 2021
Author
Not clearly detected
Form
CORRESP
Company
BioPharmX Corp (CIK 0001504167)

Letter

Timber Pharmaceuticals, Inc.

110 Allen Road, Suite 401

Basking Ridge, NJ 07920

May 7, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Timber Pharmaceuticals, Inc. (the “Company”)

Registration Statement on Form S-3 (File No. 333-255743)

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission at 5:00 p.m., Eastern Time, on May 11, 2021, or as soon as practicable thereafter.

Please call Steven M. Skolnick of Lowenstein Sandler LLP at (973) 597-2476 to confirm the effectiveness of the Registration Statement or with any questions.

[Signature page follows.]

U.S. Securities and Exchange Commission

May 7, 2021

Page 2

Very truly yours,
TIMBER PHARMACEUTICALS, INC.

Show Raw Text
CORRESP
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filename1.htm

Timber Pharmaceuticals, Inc.

110 Allen Road, Suite 401

Basking Ridge, NJ 07920

May 7, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 Re: Timber Pharmaceuticals, Inc. (the “Company”)

Registration Statement
on Form S-3 (File No. 333-255743)

Ladies and Gentlemen:

In accordance with Rule 461
under the Securities Act of 1933, as amended, the Company hereby requests that the above-referenced Registration Statement (the “Registration
Statement”) be declared effective by the Securities and Exchange Commission at 5:00 p.m., Eastern Time, on May 11, 2021, or as soon
as practicable thereafter.

Please call Steven M. Skolnick
of Lowenstein Sandler LLP at (973) 597-2476 to confirm the effectiveness of the Registration Statement or with any questions.

[Signature page follows.]

U.S. Securities and Exchange Commission

May 7, 2021

Page 2

    Very truly yours,

    TIMBER PHARMACEUTICALS, INC.

    By:
     /s/ John Koconis

    Name:
     John Koconis

    Title:
     Chief Executive Officer and Chairman of the Board of Directors

    -2-