Correspondence 0001753926-24-001338 from Pelthos Therapeutics Inc. (PTHS)
Pelthos Therapeutics Inc.
Date: Aug. 2, 2024 · CIK: 0001919246 · Accession: 0001753926-24-001338
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File numbers found in text: 333-281070
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CORRESP
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filename1.htm
Chromocell
Therapeutics Corporation
4400
Route 9 South, Suite 1000
Freehold,
NJ 07728
August
2, 2024
VIA
EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, NE
Washington D.C. 20549
RE:
Chromocell Therapeutics Corporation
File No. 333-281070
Registration Statement on Form S-1
Ladies
and Gentlemen:
Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Chromocell Therapeutics Corporation hereby
requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to accelerate
the effective date of the above-referenced registration statement (the “Registration Statement”) so as to become effective
on Tuesday, August 6, 2024, at 4:30 p.m. Eastern Time, or as soon thereafter as practicable.
Once
the Registration Statement is effective, please orally confirm the event with our counsel, Sullivan & Worcester LLP, by calling David
Danovitch at (212) 660-3060, or in his absence, Charles Chambers Jr at (617) 338-2840. We also respectfully request that a copy of the
written order from the Commission verifying the effective date and time of the Registration Statement be sent to Mr. Danovitch via email
at ddanovitch@sullivanlaw.com.
Sincerely,
Chromocell Therapeutics Corporation
By:
/s/
Francis Knuettel II
Francis Knuettel II
Chief Executive Officer
cc:
David E. Danovitch, Sullivan & Worcester LLP
Charles Chambers Jr., Sullivan & Worcester LLP