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SEC Company Response from Hoth Therapeutics, Inc. (HOTH) (CIK 0001711786) (RKTO) — Oct 10, 2018

Hoth Therapeutics, Inc. (HOTH) (CIK 0001711786)
Date: Oct. 10, 2018 · CIK: 0001711786 · Accession: 0001615774-18-010671

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Referenced dates: August 31, 2018

Date
October 10, 2018
Author
\s\ Robb Knie
Form
CORRESP
Company
Hoth Therapeutics, Inc. (HOTH) (CIK 0001711786)

Letter

VIA EDGAR United States Securities and Exchange Commission Attention: Effie Simpson Amendment No. 1 to Draft Registration Statement on Form S-1 Submitted August 14, 2018 CIK No. 0001711786

Dear Ladies and Gentlemen:

This letter sets forth responses on behalf of Hoth Therapeutics, Inc., a Nevada corporation (the “Company”), to the comments received from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) set forth in your letter dated August 31, 2018 (“Comment Letter”) regarding the Company’s Registration Statement on Form S-1, as amended (the “Registration Statement”).

For the convenience of the Staff, each comment from the Comment Letter corresponds to the numbered paragraphs in this letter and is restated prior to the response to such comment.

DRS Amendment No. 1

Prospectus Summary

Overview, page 6

1. We note your response to prior comment 2 and reissue in part. Please clarify where in the FDA application or approval process you currently are, such as whether you have submitted a New Drug Application as of yet. If you have not yet commenced Phase 2 trials, revise the disclosure briefly to state the steps necessary before such trials begin.

Response:

The Company has addressed the foregoing comment on pages 6, 49 and 57 of the Registration Statement.

Business, page 54

2. We note your response to prior comment 12, and we re-issue the comment. Please provide your response to this prior comment in your letter to us, with references to applicable page numbers for the disclosure in your amendment.

Response:

The Company has addressed the foregoing comment on pages 6, 49 and 57 of the Registration Statement.

Manufacturing and Supply, page 63

3. We note your response to prior comment 16. Please revise your disclosure to clarify that you do not have a signed agreement with Particle Sciences, if applicable.

Response:

The Company has addressed the foregoing comment on page 63 of the Registration Statement.

Sincerely,
Hoth Therapeutics, Inc.

Show Raw Text
CORRESP
1
filename1.htm

HOTH THERAPEUTICS, INC.

1 Rockefeller Plaza, Suite 1039

New York, New York 10020

October 10, 2018

VIA EDGAR

United States Securities and Exchange
Commission

100 F. Street, NE

Washington, DC 20549

 Attention: Effie Simpson

Doug Jones

Julie Griffith

Susan Block

 Re: Hoth Therapeutics, Inc.

Amendment No. 1
to

Draft Registration
Statement on Form S-1

Submitted August
14, 2018

CIK No. 0001711786

Dear Ladies and Gentlemen:

This letter sets forth
responses on behalf of Hoth Therapeutics, Inc., a Nevada corporation (the “Company”), to the comments received from
the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) set forth in your
letter dated August 31, 2018 (“Comment Letter”) regarding the Company’s Registration Statement on Form S-1, as
amended (the “Registration Statement”).

For the convenience
of the Staff, each comment from the Comment Letter corresponds to the numbered paragraphs in this letter and is restated prior
to the response to such comment.

DRS Amendment No. 1

Prospectus Summary

Overview, page 6

1.             We note your response to prior comment 2 and reissue in part. Please clarify where in the FDA application or approval process you
currently are, such as whether you have submitted a New Drug Application as of yet. If you have not yet commenced Phase 2 trials,
revise the disclosure briefly to state the steps necessary before such trials begin.

Response:

The Company has addressed the
foregoing comment on pages 6, 49 and 57 of the Registration Statement.

Business, page 54

2.            We note your response to prior comment 12, and we re-issue the comment. Please provide your response to this prior comment in your
letter to us, with references to applicable page numbers for the disclosure in your amendment.

Response:

The Company has addressed the foregoing
comment on pages 6, 49 and 57 of the Registration Statement.

Manufacturing and Supply, page 63

3.            We note your response to prior comment 16. Please revise your disclosure to clarify that you do not have a signed agreement with
Particle Sciences, if applicable.

Response:

The Company has addressed the
foregoing comment on page 63 of the Registration Statement.

    Sincerely,

    Hoth Therapeutics, Inc.

    \s\ Robb Knie

    By: Robb Knie

    Title: Chief Executive Officer