Correspondence 0001493152-23-038533 from Biofrontera Inc. (BFRI)
Biofrontera Inc.
Date: Oct. 27, 2023 · CIK: 0001858685 · Accession: 0001493152-23-038533
AI Filing Summary & Sentiment
File numbers found in text: 333-274871
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CORRESP
1
filename1.htm
Biofrontera
Inc. · 120 Presidential Way, Suite 330 · Woburn, MA 01801 · USA
VIA
EDGAR
October
27, 2023
Securities
and Exchange Commission
Division
of Corporation Finance
Office
of Life Sciences
100
F Street, N.E.
Washington,
D.C. 20549
Re:
Biofrontera
Inc.
Registration
Statement on Form S-1 (File No. 333-274871)
Request
for Acceleration of Effective Date
Ladies
and Gentlemen:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Biofrontera Inc. (the “Registrant”) hereby requests that
the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration
Statement on Form S-1 (as amended, the “Registration Statement”) so that the Registration Statement will be declared
effective as of 4:30 p.m. Eastern time, on October 30, 2023, or as soon thereafter as practicable. The
Registrant hereby also authorizes Stephen Older, Elizabeth Jones and Lawton Way of McGuireWoods LLP to orally modify or withdraw this
request for acceleration.
Once
the Registration Statement has been declared effective, please orally confirm that event with Stephen Older of McGuireWoods LLP at (212)
548-2122, or in his absence, Elizabeth Jones at (704) 373-8847 or Lawton Way at (804) 775-4711.
Thank
you for your assistance in this matter.
Very truly yours,
Biofrontera Inc.
/s/
E. Fred Leffler, III
Name:
E.
Fred Leffler, III
Title:
Chief
Financial Officer
cc:
Hermann
Luebbert
Biofrontera
Inc.
Stephen
Older
McGuireWoods
LLP
Biofrontera
Inc. . 120 Presidential Way, Suite 330 . Woburn, MA 01801 . USA
Contact
Phone +1 781 245 1325 . E-Mail info-us@biofrontera.com . www.biofrontera-us.com