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Correspondence 0001493152-25-003357 from Processa Pharmaceuticals, Inc. (PCSA)

Processa Pharmaceuticals, Inc.
Date: Jan. 23, 2025 · CIK: 0001533743 · Accession: 0001493152-25-003357

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File numbers found in text: 333-283986

Date
Jan. 23, 2025
Author
George Ng
Form
CORRESP
Company
Processa Pharmaceuticals, Inc.

Letter

Processa Pharmaceuticals, Inc.

Coca Cola Drive, Suite 106,

Hanover, Maryland 21076

January 23, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

F Street, NE

Washington, D.C. 20549

Attention: Mr. Christopher Edwards

Re: Processa Pharmaceuticals, Inc.

Registration Statement on Form S-1 (Registration No. 333-283986)

Ladies and Gentlemen:

Reference is made to our letter to you dated January 17, 2025 (the “Acceleration Request”) to request that the Processa Pharmaceuticals, Inc. Registration Statement on Form S-1 (Registration No. 333-283986) be declared effective at 5:00 p.m., Eastern time, on January 23, 2025, or as soon as practicable thereafter. We now respectfully withdraw the Acceleration Request.

The Registrant respectfully requests that you contact Michael Kirwan of Foley & Lardner LLP by telephone call to (904) 633-8913 with any questions or requests for additional information.

Very truly yours,
Processa Pharmaceuticals, Inc.

Show Raw Text
CORRESP
1
filename1.htm

Processa
Pharmaceuticals, Inc.

7380
Coca Cola Drive, Suite 106,

Hanover,
Maryland 21076

January
23, 2025

VIA
EDGAR

United
States Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, NE

Washington,
D.C. 20549

Attention:
Mr. Christopher Edwards

  Re:
  Processa Pharmaceuticals, Inc.

  Registration Statement on Form S-1 (Registration No.
  333-283986)

Ladies
and Gentlemen:

Reference
is made to our letter to you dated January 17, 2025 (the “Acceleration Request”) to request that the Processa Pharmaceuticals,
Inc. Registration Statement on Form S-1 (Registration No. 333-283986) be declared effective at 5:00 p.m., Eastern time, on January 23,
2025, or as soon as practicable thereafter. We now respectfully withdraw the Acceleration Request.

The
Registrant respectfully requests that you contact Michael Kirwan of Foley & Lardner LLP by telephone call to (904) 633-8913 with
any questions or requests for additional information.

  Very truly yours,

  Processa Pharmaceuticals, Inc.

  By:
  /s/ George Ng

  George Ng

  Chief Executive Officer