SEC Comment Letter 0000000000-23-011134 to Biofrontera Inc. (BFRI)
Biofrontera Inc.
Date: Oct. 11, 2023 · CIK: 0001858685 · Accession: 0000000000-23-011134
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-274871
Letter
United States securities and exchange commission logo October 11, 2023 Hermann Luebbert Chief Executive Officer Biofrontera Inc. 120 Presidential Way, Suite 330 Woburn, MA 01801 Re:Biofrontera Inc. Registration Statement on Form S-1 Filed October 5, 2023 File No. 333-274871 Dear Hermann Luebbert: We have conducted a limited review of your registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Registration Statement on Form S-1 filed October 5, 2023 Cover Page 1.Please revise your cover page to disclose the date the offering will end. Refer to Item 501(b)(8)(iii) of Regulation S-K for guidance.
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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement.
FirstName LastNameHermann Luebbert Comapany NameBiofrontera Inc. October 11, 2023 Page 2 FirstName LastName Hermann Luebbert Biofrontera Inc. October 11, 2023 Page 2 Please contact Tyler Howes at 202-551-3370 or Laura Crotty at 202-551-7614 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Andrew J. Terjesen, Esq.
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United States securities and exchange commission logo
October 11, 2023
Hermann Luebbert
Chief Executive Officer
Biofrontera Inc.
120 Presidential Way, Suite 330
Woburn, MA 01801
Re:Biofrontera Inc.
Registration Statement on Form S-1
Filed October 5, 2023
File No. 333-274871
Dear Hermann Luebbert:
We have conducted a limited review of your registration statement and have the
following comment.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments.
Registration Statement on Form S-1 filed October 5, 2023
Cover Page
1.Please revise your cover page to disclose the date the offering will end. Refer to
Item 501(b)(8)(iii) of Regulation S-K for guidance.
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.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
FirstName LastNameHermann Luebbert
Comapany NameBiofrontera Inc.
October 11, 2023 Page 2
FirstName LastName
Hermann Luebbert
Biofrontera Inc.
October 11, 2023
Page 2
Please contact Tyler Howes at 202-551-3370 or Laura Crotty at 202-551-7614 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Andrew J. Terjesen, Esq.