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Correspondence 0001493152-26-025407 from Dermata Therapeutics, Inc. (DRMA)

Dermata Therapeutics, Inc.
Date: May 27, 2026 · CIK: 0001853816 · Accession: 0001493152-26-025407

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File numbers found in text: 333-291740

Date
May 29, 2026
Author
Chief
Form
CORRESP
Company
Dermata Therapeutics, Inc.

Letter

Re: Dermata Therapeutics, Inc. (the "Company")

May 27, 2026

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549

Registration Statement on Form S-3 (File No. 333-291740)

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the above-referenced Registration Statement (the "Registration Statement") be declared effective by the Securities and Exchange Commission at 4:15 p.m., Eastern Time, on May 29, 2026, or as soon as practicable thereafter.

Please call Steven Skolnick of Lowenstein Sandler LLP at (212) 262-6700 to confirm the effectiveness of the Registration Statement or with any questions.

Very
truly yours,
DERMATA
THERAPEUTICS, INC.

Show Raw Text
CORRESP
 1
 filename1.htm

 May
27, 2026

 VIA
EDGAR

 United
States Securities and Exchange Commission

 Division
of Corporation Finance

 100
F Street, N.E.

 Washington,
D.C. 20549

 Re:
 Dermata
 Therapeutics, Inc. (the "Company")

 Registration
 Statement on Form S-3 (File No. 333-291740)

 Ladies
and Gentlemen:

 In
accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the above-referenced Registration
Statement (the "Registration Statement") be declared effective by the Securities and Exchange Commission at 4:15 p.m., Eastern
Time, on May 29, 2026, or as soon as practicable thereafter.

 Please
call Steven Skolnick of Lowenstein Sandler LLP at (212) 262-6700 to confirm the effectiveness of the Registration Statement or with any
questions.

 Very
 truly yours,

 DERMATA
 THERAPEUTICS, INC.

 By:

 /s/
 Gerald Proehl

 Name:

 Gerald
 Proehl

 Title:
 Chief
 Executive Officer