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SEC Comment Letter 0000000000-25-001141 to Dermata Therapeutics, Inc. (DRMA)

Dermata Therapeutics, Inc.
Date: Feb. 3, 2025 · CIK: 0001853816 · Accession: 0000000000-25-001141

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File numbers found in text: 333-284603

Date
February 3, 2025
Author
Gerald T. Proehl
Form
UPLOAD
Company
Dermata Therapeutics, Inc.

Letter

February 3, 2025 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-3 Filed January 30, 2025 File No. 333-284603 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.

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February 3, 2025
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-3
Filed January 30, 2025
File No. 333-284603
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.