SEC Comment Letter 0000000000-23-002215 to Dermata Therapeutics, Inc. (DRMA)
Dermata Therapeutics, Inc.
Date: March 6, 2023 · CIK: 0001853816 · Accession: 0000000000-23-002215
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File numbers found in text: 333-270195
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United States securities and exchange commission logo
March 6, 2023
Gerald T. Proehl
President and Chief Executive Officer
Dermata Therapeutics, Inc.
3525 Del Mar Heights Rd., #322
San Diego, CA 92130
Re:Dermata Therapeutics, Inc.
Registration Statement on Form S-1
Filed March 1, 2023
File No. 333-270195
Dear Gerald T. Proehl:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Tim Buchmiller at (202) 551-3635 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Steven M. Skolnick, Esq.