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SEC Comment Letter 0000000000-24-006004 to Processa Pharmaceuticals, Inc. (PCSA)

Processa Pharmaceuticals, Inc.
Date: May 23, 2024 · CIK: 0001533743 · Accession: 0000000000-24-006004

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File numbers found in text: 333-279588

Date
May 23, 2024
Author
George Ng
Form
UPLOAD
Company
Processa Pharmaceuticals, Inc.

Letter

United States securities and exchange commission logo May 23, 2024 George Ng Chief Executive Officer Processa Pharmaceuticals, Inc. 7380 Coca Cola Drive, Suite 106 Hanover, MD 21076 Re:Processa Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed May 21, 2024 File No. 333-279588 Dear George Ng: 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 Jessica Dickerson at 202-551-8013 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Michael B. Kirwan, Esq.

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United States securities and exchange commission logo
May 23, 2024
George Ng
Chief Executive Officer
Processa Pharmaceuticals, Inc.
7380 Coca Cola Drive, Suite 106
Hanover, MD 21076
Re:Processa Pharmaceuticals, Inc.
Registration Statement on Form S-3
Filed May 21, 2024
File No. 333-279588
Dear George Ng:
            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 Jessica Dickerson at 202-551-8013 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Michael B. Kirwan, Esq.