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
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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