Correspondence 0001654954-23-002981 from Dermata Therapeutics, Inc. (DRMA)
Dermata Therapeutics, Inc.
Date: March 16, 2023 · CIK: 0001853816 · Accession: 0001654954-23-002981
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File numbers found in text: 333-270195
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CORRESP 1 filename1.htm drma-besteffortss1acceler March 16, 2023 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-1 (File No. 333-270195) 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 3:00 p.m., Eastern Time, on March 16, 2023, or as soon as practicable thereafter. Please call Steven M. Skolnick of Lowenstein Sandler LLP at (646) 414-6947 to confirm the effectiveness of the Registration Statement or with any questions. Very truly yours, DERMATA THERAPEUTICS, Inc. By: /s/ Gerald T. Proehl Gerald T. Proehl Chief Executive Officer