SEC Comment Letter 0000000000-24-002921 to Biofrontera Inc. (BFRI)

Biofrontera Inc.
Date: March 18, 2024 · CIK: 0001858685 · Accession: 0000000000-24-002921

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 333-277811

Date

March 18, 2024

Author

Cindy Polynice

Form

UPLOAD

Company

Biofrontera Inc.

Letter

United States securities and exchange commission logo March 18, 2024 Dr. Hermann Luebbert Chairman and Chief Executive Officer Biofrontera Inc. 120 Presidential Way, Suite 330 Woburn, MA 01801 Re:Biofrontera Inc. Registration Statement on Form S-1 Filed March 11, 2024 File No. 333-277811 Dear Dr. Hermann Luebbert: Our initial review of your registration statement indicates that it fails in numerous material respects to comply with the requirements of the Securities Act of 1933, the rules and regulations thereunder and the requirements of the form. More specifically, it does not appear that financial statements complying with the updating requirements of Rule 8-08 of Regulation S-X are presented in your registration statement. We will provide more detailed comments relating to your registration statement following our review of a substantive amendment that addresses these deficiencies. Please contact Cindy Polynice at 202-551-8707 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Andrew J. Terjesen, Esq.

Show Raw Text

United States securities and exchange commission logo
March 18, 2024
Dr. Hermann Luebbert
Chairman and Chief Executive Officer
Biofrontera Inc.
120 Presidential Way, Suite 330
Woburn, MA 01801
Re:Biofrontera Inc.
Registration Statement on Form S-1
Filed March 11, 2024
File No. 333-277811
Dear Dr. Hermann Luebbert:
            Our initial review of your registration statement indicates that it fails in numerous
material respects to comply with the requirements of the Securities Act of 1933, the rules and
regulations thereunder and the requirements of the form. More specifically, it does not appear
that financial statements complying with the updating requirements of Rule 8-08 of Regulation
S-X are presented in your registration statement.
            We will provide more detailed comments relating to your registration statement
following our review of a substantive amendment that addresses these deficiencies.
            Please contact Cindy Polynice at 202-551-8707 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Andrew J. Terjesen, Esq.

SecProbe.io