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SEC Comment Letter 0000000000-24-014201 to Tharimmune, Inc. (THAR) (CIK 0001861657) (THAR)

Tharimmune, Inc. (THAR) (CIK 0001861657)
Date: Dec. 23, 2024 · CIK: 0001861657 · Accession: 0000000000-24-014201

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-283936

Date
December 23, 2024
Author
Randy Milby
Form
UPLOAD
Company
Tharimmune, Inc. (THAR) (CIK 0001861657)

Letter

December 23, 2024 Randy Milby Chief Executive Officer Tharimmune, Inc. 1200 Route 22 East, Suite 2000 Bridgewater, NJ 08807 Re:Tharimmune, Inc. Registration Statement on Form S-3 Filed December 19, 2024 File No. 333-283936 Dear Randy Milby: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Tim Buchmiller at 202-551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Jeffrey J. Fessler, Esq.

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December 23, 2024
Randy Milby
Chief Executive Officer
Tharimmune, Inc.
1200 Route 22 East, Suite 2000
Bridgewater, NJ 08807
Re:Tharimmune, Inc.
Registration Statement on Form S-3
Filed December 19, 2024
File No. 333-283936
Dear Randy Milby:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
            Please contact Tim Buchmiller at 202-551-3635 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Jeffrey J. Fessler, Esq.