SecProbe.io

CORRESP
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 Hoth
Therapeutics, Inc.

 1177 Avenue of the Americas, 5th Floor, Suite
5066

 New York, New York 10036

 December 2, 2025

 VIA EDGAR

 United States Securities and Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Doris Gama

 Re:
 Hoth Therapeutics, Inc.

 Registration Statement on Form S-3

 File No. 333-291566

 Ladies and Gentlemen:

 Pursuant to Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, Hoth Therapeutics, Inc. (the "Company")
respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective
at 5:00 p.m., Eastern Standard Time, on Thursday, December 4, 2025, or as soon thereafter as possible.

 Please notify Nazia Khan of
Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (202) 747-2651 as soon as possible as to the time the Registration
Statement has been declared effective pursuant to this acceleration request.

 HOTH THERAPEUTICS, INC.

 By:
 /s/ Robb Knie

 Name:
 Robb Knie

 Title:
 Chief Executive Officer

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Hoth Therapeutics,
Inc.

590 Madison Ave., 21st Floor

New York, NY 10022

April 18, 2024

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Chris Edwards

    Re:
    Hoth Therapeutics, Inc.

    Registration Statement on Form S-1

    File No. 333-278620

Ladies and Gentlemen:

Pursuant to Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, Hoth Therapeutics, Inc. (the “Company”)
respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective
at 5:00 p.m., Eastern Standard Time, on Friday, April 19, 2024, or as soon thereafter as possible.

Please notify Emily Mastoloni
of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 896-0675 as soon as possible as to the time the Registration
Statement has been declared effective pursuant to this acceleration request.

    HOTH THERAPEUTICS, INC.

    By:
    /s/ Robb Knie

    Name:
    Robb Knie

    Title:
    Chief Executive Officer

United States securities and exchange commission logo
April 17, 2024
Robb Knie
Chief Executive Officer
Hoth Therapeutics, Inc.
590 Madison Ave., 21st Floor
New York, NY 10022
Re:Hoth Therapeutics, Inc.
Registration Statement on Form S-1
Filed April 11, 2024
File No. 333-278620
Dear Robb Knie:
            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 Chris Edwards at 202-551-6761 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Emily A. Mastoloni, Esq.

CORRESP
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Hoth Therapeutics,
Inc.

1 Rockefeller Plaza, Suite 1039

New York, New York 10020

    June 15, 2023

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Tim Buchmiller

    Re:
    Hoth Therapeutics, Inc.

    Registration Statement on Form S-3

    File No. 333-272620

Ladies and Gentlemen:

Pursuant to Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, Hoth Therapeutics, Inc. (the “Company”)
respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective
at 4:00 p.m., Eastern Standard Time, on Friday, June 16, 2023, or as soon thereafter as possible.

Please notify Nazia Khan of
Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (202) 747-2651 as soon as possible as to the time the Registration
Statement has been declared effective pursuant to this acceleration request.

    HOTH THERAPEUTICS, INC.

    By:
    /s/ Robb Knie

    Name:
    Robb Knie

    Title:
    Chief Executive Officer

United States securities and exchange commission logo
June 15, 2023
Robb Knie
Chief Executive Officer
Hoth Therapeutics, Inc.
1 Rockefeller Plaza, Suite 1039
New York, New York 10020
Re:Hoth Therapeutics, Inc.
Registration Statement on Form S-3
Filed June 13, 2023
File No. 333-272620
Dear Robb Knie:
            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:       Nazia J. Khan, Esq.

United States securities and exchange commission logo
January 23, 2023
Robb Knie
Chief Executive Officer
Hoth Therapeutics, Inc.
1 Rockefeller Plaza, Suite 1039
New York, New York 10020
Re:Hoth Therapeutics, Inc.
Registration Statement on Form S-3
Filed January 13, 2023
File No. 333-269224
Dear Robb Knie:
            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 Arzhang Navai at 202-551-4676 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Nazia J. Khan, Esq.

CORRESP
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Hoth Therapeutics, Inc.

1 Rockefeller Plaza, Suite 1039

New York, New York 10020

    January 23, 2023

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Arzhang Navai

    Re:
    Hoth Therapeutics, Inc.

    Registration Statement on Form S-3

    Filed January 13, 2023

    File No. 333-269224

Ladies and Gentlemen:

Pursuant to Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, Hoth Therapeutics, Inc. (the “Company”)
respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective
at 5:00 p.m., Eastern Standard Time, on Wednesday, January 25, 2023, or as soon thereafter as possible.

Please notify Nazia Khan of
Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (202) 747-2651 as soon as possible as to the time the Registration
Statement has been declared effective pursuant to this acceleration request.

    HOTH THERAPEUTICS, INC.

    By:
    /s/ Robb Knie

    Name:
     Robb Knie

    Title:
    Chief Executive Officer

United States securities and exchange commission logo
January 4, 2023
David Briones
Chief Financial Officer
Hoth Therapeutics, Inc.
1 Rockefeller Plaza, Suite 1039
New York, NY 10020
Re:Hoth Therapeutics, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed March 30, 2022
File No. 001-38803
Dear David Briones:
            We have completed our review of your filing.  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.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Haley Springer

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HOTH
THERAPEUTICS, INC.

1
Rockefeller Plaza, Suite 1039

New
York, New York 10020

January
3, 2023

VIA
EDGAR

United
States Securities and Exchange Commission

100
F. Street, NE

Washington,
DC 20549

    Attention:

    Vanessa
    Robertson

    Kevin
    W. Vaughn

    Re:
    Hoth Therapeutics, Inc.

    Form 10-K for the Fiscal
    Year Ended December 31, 2021

    Filed March 30, 2022

    File No. 001-38803

Dear
Ladies and Gentlemen:

This
letter sets forth responses on behalf of Hoth Therapeutics, Inc., a Nevada corporation (the “Company”), to the comments received
from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) set forth in your letter
dated December 7, 2022 (“Comment Letter”) regarding the Company’s Annual Report on Form 10-K for the fiscal year ended
December 31, 2021.

For
the convenience of the Staff, each comment from the Comment Letter corresponds to the numbered paragraphs in this letter and is restated
prior to the response to such comment.

Form
10-K for the Fiscal Year Ended December 31, 2021

Management's
Discussion and Analysis of Financial Conditions and Results of Operations

Results
of Operations

Research
and Development Expenses, page 45

 1. Please
                                            disclose the costs incurred during each period presented for each of your key research and
                                            development projects. If you do not track your research and development costs by project,
                                            please disclose that fact and explain why you do not maintain and evaluate research and development
                                            costs by project. Provide other quantitative or qualitative disclosure that provides more
                                            transparency as to the type of research and development expenses incurred (i.e. by nature
                                            or type of expense) which should reconcile to total research and development expense on the
                                            Statements of Operations.

Response:

The
Company intends to include disclosure regarding the costs incurred for each of its key research and development projects, including such
quantitative and/or qualitative disclosure that provides more transparency as to the type of research and development expenses incurred,
during each of the fiscal years ended December 31, 2022 and 2021 in its Annual Report on Form 10-K for the fiscal year ending December
31, 2022 (the “2022 Annual Report”).

By
way of example, the Company intends to include disclosure similar to the below in the 2022 Annual Report for the fiscal years ended December
31, 2022 and 2021.

For
the year ended December 31, 2021, research and development expenses were approximately $7.5 million, of which approximately $0.2 million
was related to licenses acquired and approximately $7.4 million was related to other research and development expenses. Specifically,
during the year ended December 31, 2021, our research and development costs consisted primarily of the following costs for each of our
key research and development projects: (i) BioLexa, approximately $1.7 million related to clinical trial costs; (ii) HT-001, approximately
$4.1 million related to manufacturing, preclinical and clinical activities; (iii) HT-002, approximately $56,000 related to sponsored
research; (iv) HT-003, approximately $0.4 million related to preclinical studies; (v) HT-004, approximately $17,000 related to sponsored
research; (vi) HT-006, approximately $51,000 related to sponsored research; (vii) GW breath based diagnostic device, approximately $0.3
million related to research and development with respect to the design of device; and (viii) HT-KIT, approximately $0.4 million related
to research and development manufacturing. In addition to the foregoing, we also incurred fees of approximately $0.2 million payable
to members of our scientific advisory board for services.

    Sincerely,

    Hoth Therapeutics,
    Inc.

    /s/
    Robb Knie

    By:
    Robb Knie

    Title:
    Chief Executive Officer

United States securities and exchange commission logo
December 7, 2022
David Briones
Chief Financial Officer
Hoth Therapeutics, Inc.
1 Rockefeller Plaza, Suite 1039
New York, NY 10020
Re:Hoth Therapeutics, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed March 30, 2022
File No. 001-38803
Dear David Briones:
            We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.  In our comment, we may ask you to provide us
with information so we may better understand your disclosure.
            Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond.  If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
            After reviewing your response to this comment, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2021
Management's Discussion and Analysis of Financial Conditions and Results of Operations
Results of Operations
Research and Development Expenses, page 45
1.Please disclose the costs incurred during each period presented for each of your key
research and development projects.  If you do not track your research and development
costs by project, please disclose that fact and explain why you do not maintain and
evaluate research and development costs by project. Provide other quantitative or
qualitative disclosure that provides more transparency as to the type of research and
development expenses incurred (i.e. by nature or type of expense) which should reconcile
to total research and development expense on the Statements of Operations.
            In closing, 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

 FirstName LastNameDavid Briones
 Comapany NameHoth Therapeutics, Inc.
 December 7, 2022 Page 2
 FirstName LastName
David Briones
Hoth Therapeutics, Inc.
December 7, 2022
Page 2
absence of action by the staff.
            You may contact Vanessa Robertson at 202-551-3649 or Kevin W. Vaughn at 202-551-
3494 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Haley Springer

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Hoth Therapeutics, Inc.

1 Rockefeller Plaza, Suite 1039

New York, New York 10020

    March 30, 2021

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Tim Buchmiller

    Re:
    Hoth Therapeutics, Inc.

    Registration Statement on Form S-3

    Filed March 23, 2021

    File No. 333-254638

Ladies and Gentlemen:

Pursuant to Rule 461 of the
General Rules and Regulations under the Securities Act of 1933, as amended, Hoth Therapeutics, Inc. (the “Company”) respectfully
requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 5:00
p.m., Eastern Standard Time, on Monday April 5, 2021, or as soon thereafter as possible.

Please notify Nazia Khan of Sheppard,
Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 653-8179 as soon as possible as to the time the Registration Statement
has been declared effective pursuant to this acceleration request.

    HOTH THERAPEUTICS, INC.

    By:
    /s/ Robb Knie

    Name:
     Robb Knie

    Title:
    Chief Executive Officer

United States securities and exchange commission logo
March 29, 2021
Robb Knie
Chief Executive Officer
Hoth Therapeutics, Inc.
1 Rockefeller Plaza, Suite 1039
New York, New York 10020
Re:Hoth Therapeutics, Inc.
Registration Statement on Form S-3
Filed March 23, 2021
File No. 333-254638
Dear Mr. Knie:
            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:       Nazia Khan, Esq.

CORRESP
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Hoth Therapeutics, Inc.

1 Rockefeller Plaza, Suite 1039

New York, New York 10020

    January 13, 2021

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Tim Buchmiller

    Re:
    Hoth Therapeutics, Inc.

    Registration Statement on Form S-3

    Filed January 8, 2021

    File No. 333-251994

Ladies and Gentlemen:

Pursuant to Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, Hoth Therapeutics, Inc. (the “Company”)
respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become
effective at 5:00 p.m., Eastern Standard Time, on Friday January 15, 2021, or as soon thereafter as possible.

Please notify Nazia Khan
of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 653-8179 as soon as possible as to the time the
Registration Statement has been declared effective pursuant to this acceleration request.

    HOTH THERAPEUTICS, INC.

    By:
    /s/ Robb Knie

    Name:
     Robb Knie

    Title:
    Chief Executive Officer

United States securities and exchange commission logo
January 12, 2021
Robb Knie
Chief Executive Officer
Hoth Therapeutics, Inc.
1 Rockefeller Plaza, Suite 1039
New York, New York 10020
Re:Hoth Therapeutics, Inc.
Registration Statement on Form S-3
Filed January 8, 2021
File No. 333-251994
Dear Mr. Knie:
            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:       Nazia J. Khan, Esq.

CORRESP
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Hoth Therapeutics, Inc.

1 Rockefeller Plaza, Suite 1039

New York, New York 10020

May 5, 2020

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

    Attention:
    Abby Adams

    Re:

        Hoth Therapeutics, Inc.

        Registration Statement on Form S-1

        File No. 333-237567

Ms. Adams:

Pursuant to Rule
461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Hoth Therapeutics,
Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above
be accelerated so that it will become effective at 5:00 p.m., Eastern Time, on Wednesday, May 6, 2020, or as soon thereafter as
possible.

Please notify Richard
Friedman of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 634-3031 as soon as possible as
to the time the Registration Statement has been declared effective pursuant to this acceleration request.

    Respectfully,

    HOTH THERAPEUTICS, INC.

    By:
    /s/ Robb Knie

    Name:
    Robb Knie

    Title:
    Chief Executive Officer

April 10, 2020
Robb Knie
Chief Executive Officer
Hoth Therapeutics, Inc.
1 Rockefeller Plaza, Suite 1039
New York, NY 10020
Re:Hoth Therapeutics, Inc.
Registration Statement on Form S-1
Filed April 3, 2020
File No. 333-237567
Dear Mr. Knie:
            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 William Mastrianna, Attorney-Adviser, at (202) 551-3778 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Nazia Khan

CORRESP
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Hoth Therapeutics, Inc.

1 Rockefeller Plaza, Suite 1039

New York, New York 10020

    March 9, 2020

VIA
EDGAR

United
States Securities and Exchange Commission

100 F
Street, N.E.

Washington,
D.C. 20549

Attention:
Paul Fischer

Re:  Hoth
                                         Therapeutics, Inc.

    Registration
                                         Statement on Form S-3

    File
                                         No. 333-236887

Ladies and Gentlemen:

Pursuant to Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, Hoth Therapeutics, Inc. (the “Company”)
respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become
effective at 4:30 p.m., Eastern Standard Time, on Wednesday March 11, 2020, or as soon thereafter as possible.

Please notify Richard Friedman
of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 634-3031 as soon as possible as to the time
the Registration Statement has been declared effective pursuant to this acceleration request.

    HOTH THERAPEUTICS, INC.

    By:
    /s/ Robb Knie

    Name:
     Robb Knie

    Title:
    Chief Executive Officer

March 9, 2020
Robb Knie
Chief Executive Officer
Hoth Therapeutics, Inc.
1 Rockefeller Plaza, Suite 1039
New York, New York 10020
Re:Hoth Therapeutics, Inc.
Registration Statement on Form S-3
Filed March 4, 2020
File No. 333-236887
Dear Mr. Knie:
            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 Paul Fischer at 202-551-3415 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Nazia J. Khan, Esq.

CORRESP
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Hoth Therapeutics, Inc.

1 Rockefeller Plaza, Suite 1039

New York, New York 10020

	October 23,
2019

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

    Attention:

        Ada D. Sarmento

        Christine Westbrook

    Re:

        Hoth Therapeutics, Inc.

        Registration Statement on Form S-1

        File No. 333-233954

Ms. Sarmento:

Pursuant to Rule
461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Hoth Therapeutics,
Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above
be accelerated so that it will become effective at 5:00 p.m., Eastern Daylight Time, on Friday, October 25, 2019, or as soon thereafter
as possible.

Please notify Richard
Friedman of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 634-3031 as soon as possible as
to the time the Registration Statement has been declared effective pursuant to this acceleration request.

    Respectfully,

    HOTH THERAPEUTICS, INC.

    By:
    /s/ Robb Knie

    Name:
    Robb Knie

    Title:
    Chief Executive Officer

    -1-

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HOTH THERAPEUTICS, INC.

1 Rockefeller Plaza, Suite 1039

New York, New York 10020

October 23, 2019

VIA EDGAR

United States Securities and Exchange Commission

100 F. Street, NE

Washington, DC 20549

Attention: Ada D. Sarmento

  Christine Westbrook

    Re:
    Hoth Therapeutics, Inc.

    Registration Statement on Form S-1

    Filed September 26, 2019

    File No. 333-233954

Dear Ladies and Gentlemen:

This letter sets forth
responses on behalf of Hoth Therapeutics, Inc., a Nevada corporation (the “Company”), to the comments received from
the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) set forth in your
letter dated October 7, 2019 (“Comment Letter”) regarding the Company’s Registration Statement on Form S-1 (the
“Registration Statement”).

For the convenience
of the Staff, each comment from the Comment Letter corresponds to the numbered paragraphs in this letter and is restated prior
to the response to such comment.

Registration Statement on Form S-1

General

Exclusive Forum, page 82

1. It appears that you have elected
to incorporate certain information by reference into the prospectus, including your financial statements. Please provide the disclosure
required by Item 12(a) of Form S-1.

Response:

The Company has revised disclosure
in the Registration Statement to include the disclosure required by Item 12(a) of Form S-1.

    Sincerely,

    Hoth Therapeutics, Inc.

    /s/ Robb Knie

    By: Robb Knie

    Title: Chief Executive Officer

October 7, 2019
Robb Knie
Chief Executive Officer
Hoth Therapeutics, Inc.
1 Rockefeller Plaza, Suite 1039
New York, NY 10020
Re:Hoth Therapeutics, Inc.
Registration Statement on Form S-1
Filed September 26, 2019
File No. 333-233954
Dear Mr. Knie:
            We have limited our review of your registration statement to those issues we have
addressed in our comment.
            Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information you
provide in response to this comment, we may have additional comments.
Registration Statement on Form S-1
General
1.It appears that you have elected to incorporate certain information by reference into the
prospectus, including your financial statements.  Please provide the disclosure required by
Item 12(a) of Form S-1.
            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.
            Refer to Rules 460 and 461 regarding requests for acceleration.  Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.

 FirstName LastNameRobb Knie
 Comapany NameHoth Therapeutics, Inc.
 October 7, 2019 Page 2
 FirstName LastName
Robb Knie
Hoth Therapeutics, Inc.
October 7, 2019
Page 2
            Please contact Ada D. Sarmento at 202-551-3798 or Christine Westbrook at 202-551-
5019 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Richard A. Friedman, Esq.

CORRESP
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Hoth Therapeutics, Inc.

1 Rockefeller Plaza, Suite 1039

New York, New York 10020

    September 12, 2019

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jeffrey Gabor

    Re:
    Hoth Therapeutics, Inc.

    Registration Statement on Form S-1

    File No. 333-233563

Ladies and Gentlemen:

Pursuant to Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Hoth Therapeutics,
Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above
be accelerated so that it will become effective at 5:00 p.m., Eastern Time, on Friday September 13, 2019, or as soon thereafter
as possible.

Please notify Nazia Khan
of Sheppard Mullin Richter & Hampton LLP, counsel to the Company, at (212) 653-8179 as soon as possible as to the time
the Registration Statement has been declared effective pursuant to this acceleration request.

    HOTH THERAPEUTICS, INC.

    By:
    /s/ Robb Knie

    Name:
     Robb Knie

    Title:
    Chief Executive Officer

September 6, 2019
Robb Knie
Chief Executive Officer
Hoth Therapeutics, Inc.
1 Rockefeller Plaza, Suite 1039
New York, NY 10020
Re:Hoth Therapeutics, Inc.
Registration Statement on Form S-1
Filed August 30, 2019
File No. 333-233563
Dear Mr. Knie:
            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 Jeffrey Gabor at 202-551-2544 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance
cc:       Nazia J. Khan, Esq.

CORRESP
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February
11, 2019

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

100
F. Street, N.E.

Washington,
DC 20549

 Re:   Hoth
Therapeutics, Inc.

       Registration Statement on Form S-1 (File No. 333-227772)

       Concurrence in Acceleration Request

Ladies
and Gentlemen:

Laidlaw
& Company (UK) Ltd. (“Laidlaw”), as representative of the underwriters for the referenced offering, hereby
concurs in the request by Hoth Therapeutics, Inc. that the effective date of the above-referenced registration statement be accelerated
to 5:00 P.M. (Eastern Time), or as soon as practicable thereafter, on February 13, 2019, pursuant to Rule 461 under the Securities
Act of 1933, as amended (the “Act”). Laidlaw affirms that it is aware of its obligations under the Act in connection
with this offering.

Pursuant
to Rule 460 under the Act, please be advised that during the period from January 11, 2019 through the date of this letter, copies
of the preliminary prospectus, dated January 11, 2019 (the “Preliminary Prospectus”), in connection with the registration
statement were distributed (either in print or electronic form) approximately as follows:

 Copies
                            to prospective underwriters and dealers: 0

  Copies to
               prospective institutional investors: 20

  Copies to
               prospective retail investors: 100

  Total: 120

Copies
of the Preliminary Prospectus were available to anyone requesting the same at the offices of the underwriters.

The
Representative confirms on behalf of itself and the several underwriters that they have complied with and will continue to comply
with Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.

Sincerely,

Laidlaw
& Company (UK) Ltd.

By: /s/
                              Hugh Regan

  Name:
                  Hugh Regan

  Title:
                    Executive Director

     -1-

CORRESP
1
filename1.htm

Hoth
Therapeutics, Inc.

1
Rockefeller Plaza, Suite 1039

New
York, New York 10020

February
11, 2019

VIA
EDGAR

United
States Securities and Exchange Commission

100
F Street, N.E.

Washington,
D.C. 20549

 Attention:  Effie
Simpson

Doug Jones

Julie Griffith

Susan
Block

 Re: Hoth
Therapeutics, Inc.

Registration Statement on Form S-1, as amended

File
No. 333-227772

Ladies
and Gentlemen:

 Reference
is made to the Hoth Therapeutics, Inc.’s (the “Company’s”) request for acceleration filed as correspondence via
EDGAR on February 6, 2019. The Company is no longer requesting that the Registration Statement be declared effective at this
time and the Company hereby formally withdraws it request for acceleration of the effective date.

Should
you have any questions regarding the foregoing, please do not hesitate to contact our counsel, Richard Friedman, Esq. of Sheppard
Mullin Richter & Hampton LLP, at (212) 634-3031.

    Thank you,

    HOTH THERAPEUTICS, INC.

    By: /s/
                                         Robb Knie

    Name: Robb
                                         Knie

    Title: Chief
                                         Executive Officer

CORRESP
1
filename1.htm

February 11, 2019

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, DC 20549

Re:    Hoth Therapeutics,
Inc.

Registration Statement on Form S-1 (File No. 333-227772)

Concurrence in Withdrawal Request

Ladies and Gentlemen:

Reference is made to our
letter, filed as correspondence via EDGAR on February 6, 2019, in which we,  Laidlaw
& Company (UK) Ltd., as representative of the underwriters of the offering, joined Hoth
Therapeutics, Inc.’s (the “Company’s”) request for acceleration of the effective date of the above-referenced
Registration Statement. The Company is no longer requesting that such Registration Statement be declared effective at this time
and we hereby formally withdraw our request for acceleration of the effective date.

Sincerely,

Laidlaw & Company
(UK) Ltd.

By: /s/
                              Hugh Regan

  Name:
                  Hugh Regan

  Title:
                    Executive Director

     -1-

CORRESP
1
filename1.htm

Hoth
Therapeutics, Inc.

1
Rockefeller Plaza, Suite 1039

New
York, New York 10020

February
11, 2019

VIA
EDGAR

United
States Securities and Exchange Commission

100
F Street, N.E.

Washington,
D.C. 20549

 Attention:  Effie
Simpson

                                                                                Doug
Jones

                                                                                Julie
Griffith

                                                                                Susan
                                         Block

 Re: Hoth
Therapeutics, Inc.

                                                                                Registration Statement on Form S-1, as amended
 File No. 333-227772

Ladies
and Gentlemen:

Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Hoth Therapeutics,
Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above
be accelerated so that it will become effective at 5:00 p.m., Eastern Standard Time, on Wednesday February 13, 2019, or as soon
thereafter as possible.

Please
notify Richard Friedman of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 634-3031 as soon
as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.

    Thank you,

    HOTH THERAPEUTICS, INC.

    By: /s/
                                         Robb Knie

    Name: Robb
                                         Knie

    Title: Chief
                                         Executive Officer

CORRESP
1
filename1.htm

   February 6, 2019

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, DC 20549

 Re:     Hoth Therapeutics, Inc.

    Registration Statement on Form S-1
(File No. 333-227772)

    Concurrence in Acceleration Request

Ladies and Gentlemen:

Laidlaw &
Company (UK) Ltd. (“Laidlaw”), as representative of the underwriters for the referenced offering, hereby concurs
in the request by Hoth Therapeutics, Inc. that the effective date of the above-referenced registration statement be accelerated
to 5:00 P.M. (Eastern Time), or as soon as practicable thereafter, on February 11, 2019, pursuant to Rule 461 under the Securities
Act of 1933, as amended (the “Act”). Laidlaw affirms that it is aware of its obligations under the Act in connection
with this offering.

Pursuant to Rule
460 under the Act, please be advised that during the period from January 11, 2019 through the date of this letter, copies of the
preliminary prospectus, dated January 11, 2019 (the “Preliminary Prospectus”), in connection with the registration
statement were distributed (either in print or electronic form) approximately as follows:

    Copies to prospective underwriters and dealers:
    0

    Copies to prospective institutional investors:
    20

    Copies to prospective retail investors:
    100

    Total:
    120

Copies of the Preliminary Prospectus
were available to anyone requesting the same at the offices of the underwriters.

The Representative confirms on behalf
of itself and the several underwriters that they have complied with and will continue to comply with Rule 15c2-8 promulgated under
the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.

Sincerely,

Laidlaw &
Company (UK) Ltd.

    By:
    /s/ Hugh Regan

    Name:    Hugh Regan

    Title:      Executive Director

CORRESP
1
filename1.htm

Hoth
Therapeutics, Inc.

1
Rockefeller Plaza, Suite 1039

New
York, New York 10020

February
6, 2019

VIA
EDGAR

United
States Securities and Exchange Commission

100
F Street, N.E.

Washington,
D.C. 20549

Attention:  Effie
Simpson

Doug
Jones

Julie
Griffith

Susan
Block

 Re: Hoth
Therapeutics, Inc.

Registration
Statement on Form S-1, as amended

File
No. 333-227772

Ladies
and Gentlemen:

Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Hoth Therapeutics,
Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above
be accelerated so that it will become effective at 5:00 p.m., Eastern Standard Time, on Monday February 11, 2019, or as soon
thereafter as possible.

Please
notify Richard Friedman of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 634-3031 as soon
as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.

    Thank you,

    HOTH THERAPEUTICS, INC.

    By:
    /s/ Robb Knie

    Name: Robb Knie

    Title: Chief Executive Officer

CORRESP
1
filename1.htm

HOTH THERAPEUTICS, INC.

1 Rockefeller Plaza, Suite 1039

New York, New York 10020

February 5, 2019

VIA EDGAR

United States Securities and Exchange Commission

100 F. Street, NE

Washington, DC 20549

    Attention:
    Effie Simpson

    Doug Jones

    Julie Griffith

    Susan Block

    Re:
    Hoth Therapeutics, Inc.

    Amendments Nos. 3 and 4 to

    Registration Statement on Form S-1

    Filed February 1, 2019 and February 4, 2019

    File No. 333-227772

Dear Ladies and Gentlemen:

This letter sets forth
responses on behalf of Hoth Therapeutics, Inc., a Nevada corporation (the “Company”), to the comments received from
the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) set forth in your
letter dated February 5, 2019 (“Comment Letter”) regarding the Company’s Registration Statement on Form S-1,
as amended (the “Registration Statement”).

For the convenience of
the Staff, each comment from the Comment Letter corresponds to the numbered paragraphs in this letter and is restated prior to
the response to such comment.

Form S-1 Amendment No. 3 filed February 1, 2019

Exclusive Forum, page 82

1.            We note your response to prior comment 2. However, it is not clear whether your exclusive forum provision applies solely to state
law claims. Please disclose whether this provision applies to actions arising under the Securities Act or Exchange Act. If this
provision does not apply to actions arising under the Securities Act or Exchange Act, please also ensure that the exclusive forum
provision in the governing documents states this clearly. If the provision applies to Securities Act claims, please revise your
prospectus to disclose this information and to state that there is uncertainty as to whether a court would enforce such provision,
and to state that stockholders will not be deemed to have waived the company’s compliance with the federal securities laws
and the rules and regulations thereunder.

Response:

The Company has revised disclosure in the Registration Statement to indicate that the exclusive forum provision applies solely to state law claims and that this provision does not apply to actions arising under the Securities Act, or Exchange Act or any other claim for which the federal courts have exclusive jurisdiction. In addition, the Company has filed Amended and Restated Bylaws as Exhibit 3.5, which will become effective immediately prior to the closing of the offering. The Amended and Restated Bylaws specify that the exclusive forum provision applies solely to state law claims and that the provision would not apply to suits brought to enforce any liability or duty created by the Securities Act, the Exchange Act or any other claim for which the federal courts have exclusive jurisdiction.

Sincerely,

Hoth
Therapeutics, Inc.

\s\ Robb Knie

By: Robb Knie

Title: Chief Executive Officer

February 5, 2019
Robb Knie
Chief Executive Officer
Hoth Therapeutics, Inc.
1 Rockefeller Plaza, Suite 1039
New York, NY 10020
Re:Hoth Therapeutics, Inc.
Amendments Nos. 3 and 4 to
Registration Statement on Form S-1
Filed February 1, 2019 and February 4, 2019
File No. 333-227772
Dear Mr. Knie:
            We have reviewed your amended registration statement and have the following
comments.  In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
            Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.  Unless we note
otherwise, our references to prior comments are to comments in our February 1, 2019 letter.
Form S-1 Amendment No. 3 filed February 1, 2019
Exclusive Forum, page 82
1.We note your response to prior comment 2.  However, it is not clear whether your
exclusive forum provision applies solely to state law claims.  Please disclose whether this
provision applies to actions arising under the Securities Act or Exchange Act.  If this
provision does not apply to actions arising under the Securities Act or Exchange Act,
please also ensure that the exclusive forum provision in the governing documents states
this clearly.  If the provision applies to Securities Act claims, please revise your
prospectus to disclose this information and to state that there is uncertainty as to whether a
court would enforce such provision, and to state that stockholders will not be deemed to

 FirstName LastNameRobb  Knie
 Comapany NameHoth Therapeutics, Inc.
 February 5, 2019 Page 2
 FirstName LastName
Robb  Knie
Hoth Therapeutics, Inc.
February 5, 2019
Page 2
have waived the company’s compliance with the federal securities laws and the rules and
regulations thereunder.
            You may contact Effie Simpson at 202-551-3346 or Doug Jones at 202-551-3309 if you
have questions regarding comments on the financial statements and related matters.  Please
contact Julie Griffith at 202-551-7574 or Susan Block at 202-551-3210 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Transportation and Leisure

CORRESP
1
filename1.htm

HOTH THERAPEUTICS, INC.

1 Rockefeller Plaza, Suite 1039

New York, New York 10020

February 1, 2019

VIA EDGAR

United States Securities and Exchange Commission

100 F. Street, NE

Washington, DC 20549

    Attention:
    Effie Simpson

    Doug Jones

    Julie Griffith

    Susan Block

    Re:

    Hoth Therapeutics, Inc.

    Amendments Nos. 1 and 2 to

    Registration Statement on Form S-1

    Filed December 14, 2018 and January 11, 2019

    File No. 333-227772

Dear Ladies and Gentlemen:

This letter sets forth
responses on behalf of Hoth Therapeutics, Inc., a Nevada corporation (the “Company”), to the comments received from
the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) set forth in your
letter dated February 1, 2019 (“Comment Letter”) regarding the Company’s Registration Statement on Form S-1 (the
“Registration Statement”).

For the convenience of
the Staff, each comment from the Comment Letter corresponds to the numbered paragraphs in this letter and is restated prior to
the response to such comment.

Form S-1/A filed 1/11/2019

Description of Capital Stock, page 80

1.
We note that your bylaws contain an exclusive forum provision. Please disclose this provision here, as well as provide risk factor
disclosure about the exclusive forum provision.

Response:

The Company has included a description
of the exclusive forum provision in the Description of Capital Stock section of the Registration Statement and has included a risk
factor with respect to the same in the Registration Statement.

2.
We note that your forum selection provision identifies the Eighth Judicial District Court of Clark County, Nevada as the
exclusive forum for certain litigation, including any “derivative action.” Please disclose whether this provision
applies solely to state law claims. If it does not apply to solely state law claims, then please note that Section 27 of the
Exchange Act creates exclusive federal jurisdiction over all suits brought to enforce any duty or liability created by the
Exchange Act or the rules and regulations thereunder, and Section 22 of the Securities Act creates concurrent jurisdiction
for federal and state courts over all suits brought to enforce any duty or liability created by the Securities Act or the
rules and regulations thereunder. If this provision is intended to apply solely to state law claims, please also ensure that
the exclusive forum provision in the governing documents states this clearly.

Response:

The Company has revised
the disclosure in the Registration Statement to indicate that 	notwithstanding the exclusive forum selection provision contained
in the Company’s 	Bylaws, Section 27 of the Exchange Act creates exclusive federal jurisdiction over all suits 	brought
to enforce any duty or liability created by the Exchange Act or the rules and 	regulations thereunder, and Section 22 of the
Securities Act creates concurrent jurisdiction 	for federal and state courts over all suits brought to enforce any duty or
liability created by 	the Securities Act or the rules and regulations thereunder.

Underwriting

Conflict of Interest, page 89

3.
From your disclosure here, it appears that Benchmark is also an underwriter. If so, please include Benchmark on the prospectus
cover page, and list under "Underwriters" on this page, or advise.

Response:

The Company has revised the disclosure
in the Registration Statement to indicate that 	Benchmark will be solely acting in the capacity of a “qualified independent
underwriter” 	within the meaning of Rule 5121 of FINRA and will not be participating in the distribution 	or sale of
the securities or acting as an underwriter in connection with the offering.

Sincerely,

Hoth
Therapeutics, Inc.

\s\ Robb Knie

By: Robb Knie

Title: Chief Executive Officer

February 1, 2019
Robb Knie
Chief Executive Officer
Hoth Therapeutics, Inc.
1 Rockefeller Plaza, Suite 1039
New York, NY 10020
Re:Hoth Therapeutics, Inc.
Amendments Nos. 1 and 2 to
Registration Statement on Form S-1
Filed December 14, 2018 and January 11, 2019
File No. 333-227772
Dear Mr. Knie:
            We have reviewed your amended registration statement and have the following
comments.  In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
            Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Form S-1/A filed 1/11/2019
Description of Capital Stock, page 80
1.We note that your bylaws contain an exclusive forum provision.  Please disclose this
provision here, as well as provide risk factor disclosure about the exclusive forum
provision.
2.We note that your forum selection provision identifies the Eighth Judicial District Court of
Clark County, Nevada as the exclusive forum for certain litigation, including any
“derivative action.”  Please disclose whether this provision applies solely to state law
claims.  If it does not apply to solely state law claims, then please note that Section 27 of
the Exchange Act creates exclusive federal jurisdiction over all suits brought to enforce
any duty or liability created by the Exchange Act or the rules and regulations thereunder,

 FirstName LastNameRobb  Knie
 Comapany NameHoth Therapeutics, Inc.
 February 1, 2019 Page 2
 FirstName LastName
Robb  Knie
Hoth Therapeutics, Inc.
February 1, 2019
Page 2
and Section 22 of the Securities Act creates concurrent jurisdiction for federal and state
courts over all suits brought to enforce any duty or liability created by the Securities Act
or the rules and regulations thereunder.  If this provision is intended to apply solely to
state law claims, please also ensure that the exclusive forum provision in the governing
documents states this clearly.
Underwriting
Conflict of Interest, page 89
3.From your disclosure here, it appears that Benchmark is also an underwriter.  If so, please
include Benchmark on the prospectus cover page, and list under "Underwriters" on this
page, or advise.
            You may contact Effie Simpson at 202-551-3346 or Doug Jones at 202-551-3309 if you
have questions regarding comments on the financial statements and related matters.  Please
contact Julie Griffith at 202-551-3267 or Susan Block at 202-551-3210 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Transportation and Leisure

CORRESP
1
filename1.htm

HOTH THERAPEUTICS, INC.

1 Rockefeller Plaza, Suite 1039

New York, New York 10020

December 14, 2018

VIA EDGAR

United States Securities and Exchange Commission

100 F. Street, NE

Washington, DC 20549

    Attention:
    Effie Simpson

    Doug Jones

    Julie Griffith

    Susan Block

    Re:
    Hoth Therapeutics, Inc.

    Registration Statement on Form S-1

    Filed October 10, 2018

    File No. 333-227772

Dear Ladies and Gentlemen:

This letter sets forth
responses on behalf of Hoth Therapeutics, Inc., a Nevada corporation (the “Company”), to the comments received from
the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) set forth in your
letter dated October 26, 2018 (“Comment Letter”) regarding the Company’s Registration Statement on Form S-1 (the
“Registration Statement”).

For the convenience
of the Staff, each comment from the Comment Letter corresponds to the numbered paragraphs in this letter and is restated prior
to the response to such comment.

Form S-1 filed on October 10, 2018

Financial Statements, page F-1

1.
We note the terms of the stock split have been determined and several references made throughout the filing to post-split information.
Please note that to the extent the stock split occurs at or prior to the effective date of the registration statement you are required
to give retroactive effect to the stock split in the financial statements, including footnote disclosure explaining the change
made and state the date the change became effective, and to applicable historical amounts elsewhere. Please revise accordingly.
Refer to the guidance in ASC 260-10-55-12 and SAB Topic 4:C.

Response:

The Company has addressed the
foregoing comment in the financial statements.

    Sincerely,

    Hoth Therapeutics, Inc.

    \s\ Robb Knie

    By: Robb Knie

    Title: Chief Executive Officer

October 26, 2018
Robb Knie
Chief Executive Officer
Hoth Therapeutics, Inc.
1 Rockefeller Plaza, Suite 1039
New York, NY 10020
Re:Hoth Therapeutics, Inc.
Registration Statement on Form S-1
Filed October 10, 2018
File No. 333-227772
Dear Mr. Knie:
            We have reviewed your registration statement and have the following comments.  In
some of our comments, we may ask you to provide us with information so we may better
understand your disclosure.
            Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Form S-1 filed on October 10, 2018
Financial Statements, page F-1
1.We note the terms of the stock split have been determined and several references made
throughout the filing to post-split information.  Please note that to the extent the stock split
occurs at or prior to the effective date of the registration statement you are required to give
retroactive effect to the stock split in the financial statements, including footnote
disclosure explaining the change made and state the date the change became effective, and
to applicable historical amounts elsewhere.  Please revise accordingly.  Refer to the
guidance in ASC 260-10-55-12 and SAB Topic 4:C.
            We remind you that the company and its management are responsible for the accuracy

 FirstName LastNameRobb  Knie
 Comapany NameHoth Therapeutics, Inc.
 October 26, 2018 Page 2
 FirstName LastName
Robb  Knie
Hoth Therapeutics, Inc.
October 26, 2018
Page 2
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
            Refer to Rules 460 and 461 regarding requests for acceleration.  Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
            You may contact Effie Simpson at 202-551-3346 or Doug Jones at 202-551-3309 if you
have questions regarding comments on the financial statements and related matters.  Please
contact Julia Griffith at 202-551-3267 or Susan Block at 202-551-3210 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Transportation and Leisure

CORRESP
1
filename1.htm

HOTH THERAPEUTICS, INC.

1 Rockefeller Plaza, Suite 1039

New York, New York 10020

October 10, 2018

VIA EDGAR

United States Securities and Exchange
Commission

100 F. Street, NE

Washington, DC 20549

 Attention: Effie Simpson

Doug Jones

Julie Griffith

Susan Block

 Re: Hoth Therapeutics, Inc.

Amendment No. 1
to

Draft Registration
Statement on Form S-1

Submitted August
14, 2018

CIK No. 0001711786

Dear Ladies and Gentlemen:

This letter sets forth
responses on behalf of Hoth Therapeutics, Inc., a Nevada corporation (the “Company”), to the comments received from
the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) set forth in your
letter dated August 31, 2018 (“Comment Letter”) regarding the Company’s Registration Statement on Form S-1, as
amended (the “Registration Statement”).

For the convenience
of the Staff, each comment from the Comment Letter corresponds to the numbered paragraphs in this letter and is restated prior
to the response to such comment.

DRS Amendment No. 1

Prospectus Summary

Overview, page 6

1.             We note your response to prior comment 2 and reissue in part. Please clarify where in the FDA application or approval process you
currently are, such as whether you have submitted a New Drug Application as of yet. If you have not yet commenced Phase 2 trials,
revise the disclosure briefly to state the steps necessary before such trials begin.

Response:

The Company has addressed the
foregoing comment on pages 6, 49 and 57 of the Registration Statement.

Business, page 54

2.            We note your response to prior comment 12, and we re-issue the comment. Please provide your response to this prior comment in your
letter to us, with references to applicable page numbers for the disclosure in your amendment.

Response:

The Company has addressed the foregoing
comment on pages 6, 49 and 57 of the Registration Statement.

Manufacturing and Supply, page 63

3.            We note your response to prior comment 16. Please revise your disclosure to clarify that you do not have a signed agreement with
Particle Sciences, if applicable.

Response:

The Company has addressed the
foregoing comment on page 63 of the Registration Statement.

    Sincerely,

    Hoth Therapeutics, Inc.

    \s\ Robb Knie

    By: Robb Knie

    Title: Chief Executive Officer

August 31, 2018
Robb Knie
Chief Executive Officer
Hoth Therapeutics, Inc.
1 Rockefeller Plaza, Suite 1039
New York, NY 10020
Re:Hoth Therapeutics, Inc.
Amendment No. 1 to
Draft Registration Statement on Form S-1
Submitted August 14, 2018
CIK No. 0001711786
Dear Mr. Knie:
            We have reviewed your amended draft registration statement and have the following
comments.  In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
            Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR.  If you do not believe our comments apply to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
            After reviewing the information you provide in response to these comments and your
amended draft registration statement or filed registration statement, we may have additional
comments.
DRS Amendment No. 1
Prospectus Summary
Overview, page 6
1.We note your response to prior comment 2 and reissue in part.  Please clarify where in the
FDA application or approval process you currently are, such as whether you have
submitted a New Drug Application as of yet. If you have not yet commenced Phase 2
trials, revise the disclosure briefly to state the steps necessary before such trials begin.

 FirstName LastNameRobb  Knie
 Comapany NameHoth Therapeutics, Inc.
 August 31, 2018 Page 2
 FirstName LastName
Robb  Knie
Hoth Therapeutics, Inc.
August 31, 2018
Page 2
Business, page 54
2.We note your response to prior comment 12, and we re-issue the comment.  Please
provide your response to this prior comment in your letter to us, with references to
applicable page numbers for the disclosure in your amendment.

Manufacturing and Supply, page 63
3.We note your response to prior comment 16. Please revise your disclosure to clarify that
you do not have a signed agreement with Particle Sciences, if applicable.
            You may contact Effie Simpson at 202-551-3267 or Doug Jones at 202-551-3309 if you
have questions regarding comments on the financial statements and related matters.  Please
contact Julie Griffith at 202-551-3267 or Susan Block at 202-551-3210 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Transportation and Leisure

July 18, 2018
Robb Knie
Chief Executive Officer
Hoth Therapeutics, Inc.
1 Rockefeller Plaza, Suite 1039
New York, NY 10020
Re:Hoth Therapeutics, Inc.
Draft Registration Statement on Form S-1
Submitted June 21, 2018
CIK No. 0001711786
Dear Mr. Knie:
            We have reviewed your draft registration statement and have the following comments.  In
some of our comments, we may ask you to provide us with information so we may better
understand your disclosure.
            Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR.  If you do not believe our comments apply to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
            After reviewing the information you provide in response to these comments and your
amended draft registration statement or filed registration statement, we may have additional
comments.
DRS filed on June 21, 2018
Prospectus Summary
Overview, page 6
1.Please briefly explain here what a "505(b)(2) regulatory pathway" is.
2.We note your disclosure that you intend to pursue Phase 2 clinical testing.  Please explain
briefly here what step in the regulatory approval process you currently are in.

 FirstName LastNameRobb  Knie
 Comapany NameHoth Therapeutics, Inc.
 July 18, 2018 Page 2
 FirstName LastNameRobb  Knie
Hoth Therapeutics, Inc.
July 18, 2018
Page 2
Risks Associated with Our Business, page 8
3.Disclose the net losses you have sustained from inception to the date of the prospectus in
this section.
Implications of being an Emerging Growth Company, page 9
4.Please provide us with copies of all written communications, as defined in Rule 405 under
the Securities Act, that you, or anyone authorized to do so on your behalf, present to
potential investors in reliance on Section 5(d) of the Securities Act, whether or not they
retain copies of the communication.
The Offering, page 10
5.Please tell us the timing of the reverse stock split and disclose the impact, if any, of the
reverse stock split on the exercise of the warrants.
6.Please disclose the percentage vote required to amend your charter agreement, and
disclose here what vote is required to amend the terms of the warrants.  We may have
further comments when we have reviewed the formation documents in their final form.
Risk Factors
If we are not able to obtain any required regulatory approvals for our product candidates...our
ability to generate revenue will be limited, page 13
7.Explain briefly what you mean by CVB vaccine product candidate the first time you use
the term.
Management's Discussion and Analysis of Financial Condition and Plan of Operations, page 49
8.Please briefly describe the circumstances in which you would expect to generate revenue,
what regulatory approvals are necessary before you can generate revenues, and when you
expect that might occur.
9.Please revise to disclose your monthly "burn rate" and how long you anticipate your
present capital will last at that rate. Please also disclose your current cash balance on hand
as of the most recent practicable date and update that with any subsequent amendment.
In this regard, we note your statement in the Use of Proceeds section on page 43 that you
expect the net proceeds of the offering, together with other sources of liquidity, to be
sufficient to fund your operations for twelve to eighteen months following the date of the
prospectus.  Explain the reasons that you believe the amounts disclosed are consistent.

 FirstName LastNameRobb  Knie
 Comapany NameHoth Therapeutics, Inc.
 July 18, 2018 Page 3
 FirstName LastNameRobb  Knie
Hoth Therapeutics, Inc.
July 18, 2018
Page 3

Fair Value of Common Stock, page 52
10.We note that your board of directors considered contemporaneous valuations of your
common and preferred stock prepared by a third party.  Tell us what consideration you
have given to naming the third party and furnishing the results of their consideration to
stockholders.
Business, page 54
11.Briefly explain terms such as "in-vitro" and "in-vivo," (and highlight the distinction
between the two) the first time you use each technical term.  Other examples include
"microcolonization," "chelation" and "planktonic."
12.We note your disclosure that BioLexa is a new topical dosage form repurposing the
antibiotic Gentamicin, which will allow the company to rely on all of the available
toxicology data on Gentamicin and Ca-DTPA in your FDA filings.  Please explain briefly
what you mean by this,  how the ability to rely on existing toxicology data may change the
regulatory pathway in your case, and quantify if possible how much time you expect to
save.
Sublicense with Chelexa, page 58
13.We note the disclosure that the sublicense will continue until the May 31, 2025 or upon
the date the patent rights granted are to expire.  Please disclose the date the patent rights
expire or advise.
Current Treatments, page 60
14.Please balance the disclosure concerning current treatments to include the information that
some of the user complaints, such as that the product is messy to use, could also apply to
the topically applied drug you are developing.  In addition, include the information, if
true, that until clinical trials are completed, there is no data to support the belief that your
product will not have side effects.
Manufacturing and Supply, page 63
15.Expand the description of the manufacturing of your product by Particle Sciences, Inc. to
include information concerning the sources and availability of raw materials.  Refer to
Item 101(h)(4)(v) of Regulation S-K.
16.If you have entered into a written agreement with Particle Sciences, Inc., please file the
agreement as an exhibit to your registration statement, or tell us why you do not believe it
to be material.

 FirstName LastNameRobb  Knie
 Comapany NameHoth Therapeutics, Inc.
 July 18, 2018 Page 4
 FirstName LastName
Robb  Knie
Hoth Therapeutics, Inc.
July 18, 2018
Page 4

Intellectual Property Portfolio, page 64
17.Please refer to the last paragraph in this section.  We note the reference to the BioLexa
U.S. patent in the first sentence.  Please explain what patent applications you are referring
to in the last sentence of that paragraph.
Description of Capital Stock, page 81
18.Please also include a description of the warrants.
Report of Independent Registered Accounting Firm, page 1
19.Please add the city and state to the independent auditor's opinion in accordance with Rule
2-02 (a)(3) of Regulation S-X.
            You may contact Effie Simpson at 202-551-3346 or Doug Jones at 202-551-3309 if you
have questions regarding comments on the financial statements and related matters.  Please
contact Julie Griffith at 202-551-3267 or Susan Block at 202-551-3210 with any other questions.
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