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SEC Comment Letter for Hoth Therapeutics, Inc. (HOTH) (CIK 0001711786) (RKTO) — Oct 7, 2019

Hoth Therapeutics, Inc. (HOTH) (CIK 0001711786)
Date: Oct. 7, 2019 · CIK: 0001711786 · Accession: 0000000000-19-014354

Financial Reporting Regulatory Compliance Offering / Registration Process

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File numbers found in text: 333-233954

Date
October 7, 2019
Author
Ada D. Sarmento
Form
UPLOAD
Company
Hoth Therapeutics, Inc. (HOTH) (CIK 0001711786)

Letter

October 7, 2019 Robb Knie Chief Executive Officer Hoth Therapeutics, Inc. 1 Rockefeller Plaza, Suite 1039 New York, NY 10020 Re:Hoth Therapeutics, Inc. Registration Statement on Form S-1 Filed September 26, 2019 File No. 333-233954 Dear Mr. Knie: We have limited our review of your registration statement to those issues we have addressed in our comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Registration Statement on Form S-1 General 1.It appears that you have elected to incorporate certain information by reference into the prospectus, including your financial statements. Please provide the disclosure required by Item 12(a) of Form S-1. 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement.

FirstName LastNameRobb Knie Comapany NameHoth Therapeutics, Inc. October 7, 2019 Page 2 FirstName LastName Robb Knie Hoth Therapeutics, Inc. October 7, 2019 Page 2 Please contact Ada D. Sarmento at 202-551-3798 or Christine Westbrook at 202-551- 5019 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Richard A. Friedman, Esq.

Show Raw Text
October 7, 2019
Robb Knie
Chief Executive Officer
Hoth Therapeutics, Inc.
1 Rockefeller Plaza, Suite 1039
New York, NY 10020
Re:Hoth Therapeutics, Inc.
Registration Statement on Form S-1
Filed September 26, 2019
File No. 333-233954
Dear Mr. Knie:
            We have limited our review of your registration statement to those issues we have
addressed in our comment.
            Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information you
provide in response to this comment, we may have additional comments.
Registration Statement on Form S-1
General
1.It appears that you have elected to incorporate certain information by reference into the
prospectus, including your financial statements.  Please provide the disclosure required by
Item 12(a) of Form S-1.
            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.
            Refer to Rules 460 and 461 regarding requests for acceleration.  Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.

 FirstName LastNameRobb Knie
 Comapany NameHoth Therapeutics, Inc.
 October 7, 2019 Page 2
 FirstName LastName
Robb Knie
Hoth Therapeutics, Inc.
October 7, 2019
Page 2
            Please contact Ada D. Sarmento at 202-551-3798 or Christine Westbrook at 202-551-
5019 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Richard A. Friedman, Esq.