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CORRESP Filing

Dogwood Therapeutics, Inc.
Date: May 29, 2025 · CIK: 0001818844 · Accession: 0001104659-25-054284

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File numbers found in text: 333-287575

Date
May 29, 2025
Author
DOGWOOD THERAPEUTICS
Form
CORRESP
Company
Dogwood Therapeutics, Inc.

Letter

Re: Dogwood Therapeutics, Inc.

DOGWOOD THERAPEUTICS, INC. 44 Milton Avenue Alpharetta, GA 30009

May 29, 2025

VIA EDGAR

Securities and Exchange Commission Division of Corporation Finance

100 F Street, N.E. Washington, DC 20549

File No. 333-287575

Registration Statement on Form S-3

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, or the Act, Dogwood Therapeutics, Inc., or the Company, requests that the effective date of the Company's Registration Statement on Form S-3 (File No. 333-287575) be accelerated to 5:00 p.m. Eastern Time on June 2, 2025, or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Darrick Mix of Duane Morris LLP, by telephone at (215) 979-1206 or by email at dmix@duanemorris.com. The Company hereby authorizes Mr. Mix to orally modify or withdraw this request for acceleration.

Sincerely,
DOGWOOD THERAPEUTICS,
INC.

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CORRESP
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 DOGWOOD THERAPEUTICS, INC.
44 Milton Avenue
Alpharetta, GA 30009

 May 29, 2025

 VIA EDGAR

 Securities and Exchange Commission
Division of Corporation Finance

 100 F Street, N.E.
Washington, DC 20549

 Re:
 Dogwood Therapeutics, Inc.

 File No. 333-287575

 Registration Statement on Form S-3

 Ladies and Gentlemen:

 Pursuant to Rule 461 under the Securities Act of
1933, or the Act, Dogwood Therapeutics, Inc., or the Company, requests that the effective date of the Company's Registration Statement
on Form S-3 (File No. 333-287575) be accelerated to 5:00 p.m. Eastern Time on June 2, 2025, or as soon thereafter as practicable. In making
this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

 It would be appreciated if, promptly after the
Registration Statement has become effective, you would so inform our outside counsel, Darrick Mix of Duane Morris LLP, by telephone at
(215) 979-1206 or by email at dmix@duanemorris.com. The Company hereby authorizes Mr. Mix to orally modify or withdraw this request for
acceleration.

 Sincerely,

 DOGWOOD THERAPEUTICS,
 INC.

 By:
 /s/ Greg Duncan

 Greg Duncan

 Chairman and Chief Executive Officer