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Correspondence 0001493152-23-019371 from Azitra, Inc. (AZTR)

Azitra, Inc.
Date: May 26, 2023 · CIK: 0001701478 · Accession: 0001493152-23-019371

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File numbers found in text: 333-269876

Date
May 26, 2023
Author
Francisco D. Salva
Form
CORRESP
Company
Azitra, Inc.

Letter

Re: Azitra Inc

May 26, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549

Attn: Cindy Polynice, Esq. and Joe McCann, Esq.

Registration Statement on Form S-1

File No. 333-269876

Withdrawal of Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Reference is made to that certain letter of Azitra Inc, a Delaware corporation (“Company”), filed as correspondence via EDGAR on May 22, 2023, in which the Company requested the acceleration of the effective date of the above-referenced Registration Statements for May 24, 2023, at 5:00 p.m. Eastern Time, as further extended via telephone request for May 26, 2023 and 9:00 a.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. As communicated to Cindy Polynice of the SEC staff by our counsel prior to the proposed effective time, the Company is formally withdrawing the request for acceleration of the effective date until further notice.

Please contact our counsel, Daniel K. Donahue of Greenberg Traurig, LLP, with any questions. Mr. Donahue can be reached at 949.732.6557 or by email at DonahueD@gtlaw.com.

Very truly yours,
AZITRA INC

Show Raw Text
CORRESP
1
filename1.htm

May
26, 2023

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

    Attn:
    Cindy Polynice, Esq.
    and Joe McCann, Esq.

    Re:
    Azitra Inc

    Registration
    Statement on Form S-1

    File No. 333-269876

    Withdrawal of Request
    for Acceleration of Effectiveness

Ladies
and Gentlemen:

Reference
is made to that certain letter of Azitra Inc, a Delaware corporation (“Company”), filed as correspondence via EDGAR on May
22, 2023, in which the Company requested the acceleration of the effective date of the above-referenced Registration Statements for May
24, 2023, at 5:00 p.m. Eastern Time, as further extended via telephone request for May 26, 2023 and 9:00 a.m. Eastern Time, in accordance
with Rule 461 under the Securities Act of 1933, as amended. As communicated to Cindy Polynice of the SEC staff by our counsel prior to
the proposed effective time, the Company is formally withdrawing the request for acceleration of the effective date until further notice.

Please
contact our counsel, Daniel K. Donahue of Greenberg Traurig, LLP, with any questions. Mr. Donahue can be reached at 949.732.6557 or by
email at DonahueD@gtlaw.com.

    Very truly yours,

    AZITRA INC

    By:
    /s/
    Francisco D. Salva

    Francisco D. Salva,

    Chief Executive Officer

    cc:
    Daniel
    Donahue, Greenberg Traurig, LLP

    Arif
    Soto, Venable LLP