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SEC Comment Letter 0000000000-23-007558 to Dermata Therapeutics, Inc. (DRMA)

Dermata Therapeutics, Inc.
Date: July 14, 2023 · CIK: 0001853816 · Accession: 0000000000-23-007558

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File numbers found in text: 333-273170

Date
July 14, 2023
Author
Gerald T. Proehl
Form
UPLOAD
Company
Dermata Therapeutics, Inc.

Letter

United States securities and exchange commission logo July 14, 2023 Gerald T. Proehl 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 July 7, 2023 File No. 333-273170 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 Tyler Howes at 202-551-3370 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Steven M. Skolnick, Esq.

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United States securities and exchange commission logo
July 14, 2023
Gerald T. Proehl
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 July 7, 2023
File No. 333-273170
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 Tyler Howes at 202-551-3370 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Steven M. Skolnick, Esq.