Correspondence 0001213900-23-019975 from Onconetix, Inc. (ONCO)
Onconetix, Inc.
Date: March 14, 2023 · CIK: 0001782107 · Accession: 0001213900-23-019975
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WATER VACCINES, Inc.
201 E. Fifth Street, Suite 1900
Cincinnati, Ohio 45202
March 14, 2023
VIA EDGAR
U.S. SECURITIES AND EXCHANGE COMMISSION
Division of Corporation Finance, Office of Life Sciences
100 F Street, N.E.
Washington, DC 20549
Attention: Tim Buchmiller
Re: Blue Water Vaccines, Inc.
Registration Statement on Form S-3
Originally Filed March 9, 2023
File No. 333- 270383
Dear Mr. Buchmiller:
Pursuant to Rule 461 under the Securities Act of
1933, as amended, Blue Water Vaccines, Inc. (the “Company”) hereby requests acceleration of effectiveness of the above
referenced Registration Statement so that it will become effective at 5:00 p.m. Eastern Time on Thursday, March 16, 2023, or as soon as
thereafter practicable.
Very truly yours,
/s/ Joseph Hernandez
Joseph Hernandez
Chief Executive Officer