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CORRESP Filing

Dogwood Therapeutics, Inc.
Date: Jan. 27, 2026 · CIK: 0001818844 · Accession: 0001104659-26-007009

Offering / Registration Process

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File numbers found in text: 333-292750

Date
January 27, 2026
Author
Angela Walsh
Form
CORRESP
Company
Dogwood Therapeutics, Inc.

Letter

DOGWOOD THERAPEUTICS, INC.

44 Milton Avenue

Alpharetta, GA 30009

January 27, 2026

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Re: Dogwood Therapeutics, Inc. (the " Company ") Registration Statement on Form S-3 (File No. 333-292750) (the " Registration Statement ")

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the Company's above-referenced Registration Statement be accelerated so that the same will become effective at 5:00 p.m. ET on January 29, 2026, or as soon thereafter as is practicable.

It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Darrick M. 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.

Very truly yours,
DOGWOOD THERAPEUTICS INC.

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CORRESP
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 filename1.htm

 DOGWOOD THERAPEUTICS, INC.

 44 Milton Avenue

 Alpharetta, GA 30009

 January 27, 2026

 VIA EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F. Street, N.E.

 Washington, D.C. 20549

 Re: Dogwood Therapeutics, Inc. (the
" Company ") Registration Statement on Form S-3 (File No. 333-292750) (the " Registration Statement ")

 Ladies and Gentlemen:

 In accordance with Rule 461
under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the Company's above-referenced
Registration Statement be accelerated so that the same will become effective at 5:00 p.m. ET on January 29, 2026, or as soon thereafter
as is practicable.

 It would be appreciated if,
promptly after the Registration Statement has become effective, you would so inform our outside counsel, Darrick M. 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.

 Very truly yours,

 DOGWOOD THERAPEUTICS INC.

 By:
 /s/ Angela Walsh

 Name:
 Angela Walsh

 Title:
 Chief Financial Officer