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SEC Comment Letter 0000000000-24-008852 to Pelthos Therapeutics Inc. (PTHS)

Pelthos Therapeutics Inc.
Date: Aug. 2, 2024 · CIK: 0001919246 · Accession: 0000000000-24-008852

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File numbers found in text: 333-281070

Date
August 2, 2024
Author
Francis Knuettel II
Form
UPLOAD
Company
Pelthos Therapeutics Inc.

Letter

August 2, 2024 Francis Knuettel II Chief Executive Officer Chromocell Therapeutics Corporation 4400 Route 9 South, Suite 1000 Freehold, NJ 07728 Re:Chromocell Therapeutics Corporation Registration Statement on Form S-1 Filed July 29, 2024 File No. 333-281070 Dear Francis Knuettel II: 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 Tyler Howes at 202-551-3370 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:David E. Danovitch, Esq.

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August 2, 2024
Francis Knuettel II
Chief Executive Officer
Chromocell Therapeutics Corporation
4400 Route 9 South, Suite 1000
Freehold, NJ 07728
Re:Chromocell Therapeutics Corporation
Registration Statement on Form S-1
Filed July 29, 2024
File No. 333-281070
Dear Francis Knuettel II:
            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 Tyler Howes at 202-551-3370 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:David E. Danovitch, Esq.