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
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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.