Correspondence 0001213900-24-036488 from TFF Pharmaceuticals, Inc. (TFFP) (CIK 0001733413)
TFF Pharmaceuticals, Inc. (TFFP) (CIK 0001733413)
Date: April 26, 2024 · CIK: 0001733413 · Accession: 0001213900-24-036488
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File numbers found in text: 333-278546
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CORRESP
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TFF Pharmaceuticals, Inc.
1751 River Run, Suite 400
Fort Worth, Texas 76107
April 26, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn:
Tamika N. Sheppard
Re:
TFF Pharmaceuticals, Inc.
Registration Statement on Form S-1
File No. 333-278546
Acceleration Request
Requested Date:
Monday, April 29, 2024
Requested Time:
5:15 p.m., Eastern Daylight Time
Ladies and Gentlemen:
In accordance with Rule 461
under the Securities Act of 1933, as amended, the undersigned registrant, TFF Pharmaceuticals, Inc. (the “Registrant”),
hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause
the Registration Statement on Form S-1 (File No. 333-278546) (the “Registration Statement”) to become effective
on April 29, 2024, at 5:15 p.m., Eastern Daylight Time, or as soon as practicable thereafter, or at such later time as the Registrant
may orally request via telephone call to the staff of the Commission (the “Staff”). The Registrant hereby authorizes
Daniel Donahue of Greenberg Traurig, LLP, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement
has been declared effective, please orally confirm that event with Daniel Donahue of Greenberg Traurig, LLP, counsel to the Registrant,
at (949) 732-6557.
In connection with this request,
the Registrant acknowledges that:
● should the Commission or the
Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from
taking any action with respect to the Registration Statement;
● the action of the Commission
or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant
from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
● the Registrant may not assert
Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.
Very truly yours,
TFF Pharmaceuticals, Inc.
By:
/s/ Harlan Weisman
Harlan Weisman, M.D.,
Chief Executive Officer
cc: Daniel Donahue, Greenberg Traurig,
LLP