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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

Date
August 6, 2024
Author
By
Form
CORRESP
Company
Pelthos Therapeutics Inc.

Letter

Chromocell Therapeutics Corporation

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

Show Raw Text
CORRESP
1
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