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
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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