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CORRESP Filing

Dermata Therapeutics, Inc.
Date: Jan. 27, 2026 · CIK: 0001853816 · Accession: 0001493152-26-003812

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File numbers found in text: 333-292885

Date
Jan. 27, 2026
Author
DERMATA
Form
CORRESP
Company
Dermata Therapeutics, Inc.

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance File No. 333-292885 Acceleration Request Requested Date: January 29, 2026 Requested Time: 5:00 p.m. , Eastern Time

Re: Dermata Therapeutics, Inc.

Dear Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Dermata Therapeutics, Inc. (the "Company") hereby requests that the above-referenced Registration Statement (the "Registration Statement") be declared effective by the Securities and Exchange Commission (the "Commission") at the "Requested Date" and "Requested Time" set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Commission.

Please call Steven M. Skolnick of Lowenstein Sandler LLP at (973) 597-2476 to confirm the effectiveness of the Registration Statement or with any questions.

Sincerely,
DERMATA
THERAPEUTICS, INC.

Show Raw Text
CORRESP
 1
 filename1.htm

 January
27, 2026

 VIA
EDGAR

 United
States Securities and Exchange Commission

 Division
of Corporation Finance

 Mail
Stop 4720

 100
F Street, N.E.

 Washington,
D.C. 20549

 Re:
 Dermata
 Therapeutics, Inc.

 Registration
 Statement on Form S-3

 File
 No. 333-292885

 Acceleration
 Request

 Requested
 Date:
 January
 29, 2026

 Requested
 Time:
 5:00
 p.m. , Eastern Time

 Dear
Ladies and Gentlemen:

 Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Dermata Therapeutics, Inc. (the "Company") hereby requests that
the above-referenced Registration Statement (the "Registration Statement") be declared effective by the Securities and Exchange
Commission (the "Commission") at the "Requested Date" and "Requested Time" set forth above or at
such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance
of the Commission.

 Please
call Steven M. Skolnick of Lowenstein Sandler LLP at (973) 597-2476 to confirm the effectiveness of the Registration Statement or with
any questions.

 Sincerely,

 DERMATA
 THERAPEUTICS, INC.

 By:
 /s/
 Gerald T. Proehl

 Name:
 Gerald
 T. Proehl

 Title:
 Chief
 Executive Officer

 THIS
PAGE IS INTENTIONALLY LEFT BLANK

 IT
IS NOT A PART OF EDGAR SUBMISSION