Correspondence 0001493152-24-003311 from Processa Pharmaceuticals, Inc. (PCSA)

Processa Pharmaceuticals, Inc.
Date: Jan. 22, 2024 · CIK: 0001533743 · Accession: 0001493152-24-003311

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Document Type

Confidence

SEC Posture

Company Posture

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Reasoning

File numbers found in text: 333-276308

Date

Jan. 22, 2024

Author

Chief

Form

CORRESP

Company

Processa Pharmaceuticals, Inc.

Letter

Coca Cola Drive, Suite 106

Hanover, Maryland 21076

January 22, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

F Street, NE

Washington, D.C. 20549

Attention: Mr. Jason Drory

Re:

Processa Pharmaceuticals, Inc.

Registration Statement on Form S-1 (Registration No. 333-276308)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant, Processa Pharmaceuticals, Inc. (the “Registrant”), hereby requests acceleration of effectiveness of its above-referenced Registration Statement to 5:15 P.M., Eastern time, on January 24, 2024, or as soon as practicable thereafter. The Registrant respectfully requests that you notify Mr. Michael Kirwan of Foley & Lardner LLP of such effectiveness by a telephone call to (904) 633-8913.

Very truly yours,
Processa Pharmaceuticals, Inc.

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CORRESP
1
filename1.htm

7380
Coca Cola Drive, Suite 106

Hanover,
Maryland 21076

January
22, 2024

VIA
EDGAR

United
States Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, NE

Washington,
D.C. 20549

Attention:
Mr. Jason Drory

    Re:

    Processa
    Pharmaceuticals, Inc.

    Registration
    Statement on Form S-1 (Registration No. 333-276308)

Ladies
and Gentlemen:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant, Processa Pharmaceuticals, Inc. (the “Registrant”),
hereby requests acceleration of effectiveness of its above-referenced Registration Statement to 5:15 P.M., Eastern time, on January 24,
2024, or as soon as practicable thereafter. The Registrant respectfully requests that you notify Mr. Michael Kirwan of Foley & Lardner
LLP of such effectiveness by a telephone call to (904) 633-8913.

    Very truly yours,

    Processa Pharmaceuticals, Inc.

    By:

    /s/
    George Ng

    George
    Ng

    Chief
    Executive Officer

SecProbe.io