Correspondence 0001493152-23-037267 from Biofrontera Inc. (BFRI)
Biofrontera Inc.
Date: Oct. 13, 2023 · CIK: 0001858685 · Accession: 0001493152-23-037267
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-274871
Letter
VIA EDGAR AND EMAIL
October 13, 2023
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
F Street, N.E.
Washington, D.C. 20549
Attn:
Tyler Howes
Re: Biofrontera Inc.
Registration Statement on Form S-1
Filed October 5, 2023
File No. 333-274871
We are submitting this letter on behalf of our client Biofrontera Inc. (the “Company”) in response to the comment letter, dated October 11, 2023, of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) with respect to the above-referenced filing. This letter and our Amendment No. 1 to the Registration Statement on Form S-1 (the “Amendment”) are being filed with the Commission electronically today. In addition to the electronic filing, we are delivering via email a copy of this letter, along with a courtesy copy of the Amendment No. 1 marked to indicate changes from the Company’s Registration Statement filed on October 5, 2023. Our response is set forth in ordinary type beneath the Staff comment, which is set out in bold type.
Registration Statement on Form S-1 filed on 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.
Response:
We acknowledge the Staff’s comment and respectfully advise the Staff that the cover page of the Amendment has been revised to disclose the date the offering will terminate.
If you have any questions regarding this letter or the Registration Statement, please contact the undersigned at solder@mcguirewoods.com or (212) 548-2122.
Sincerely,
/s/
Stephen Older
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CORRESP
1
filename1.htm
VIA
EDGAR AND EMAIL
October
13, 2023
Securities
and Exchange Commission
Division
of Corporation Finance
Office
of Life Sciences
100
F Street, N.E.
Washington,
D.C. 20549
Attn:
Tyler
Howes
Re:
Biofrontera
Inc.
Registration
Statement on Form S-1
Filed
October 5, 2023
File
No. 333-274871
We
are submitting this letter on behalf of our client Biofrontera Inc. (the “Company”) in response to the comment letter,
dated October 11, 2023, of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange
Commission (the “Commission”) with respect to the above-referenced filing. This letter and our Amendment No. 1 to
the Registration Statement on Form S-1 (the “Amendment”) are being filed with the Commission electronically today.
In addition to the electronic filing, we are delivering via email a copy of this letter, along with a courtesy copy of the Amendment
No. 1 marked to indicate changes from the Company’s Registration Statement filed on October 5, 2023. Our response is set forth
in ordinary type beneath the Staff comment, which is set out in bold type.
Registration
Statement on Form S-1 filed on 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.
Response:
We
acknowledge the Staff’s comment and respectfully advise the Staff that the cover page of the Amendment has been revised to disclose
the date the offering will terminate.
If
you have any questions regarding this letter or the Registration Statement, please contact the undersigned at solder@mcguirewoods.com
or (212) 548-2122.
Sincerely,
/s/
Stephen Older
McGuireWoods
LLP
cc:
Hermann
Luebbert, Biofrontera Inc.
Fred
Leffler, Biofrontera Inc.
Jonathan
Zimmerman, Faegre Drinker Biddle & Reath LLP