Dermata Therapeutics, Inc.
3525 Del Mar Heights Rd., #322
San Diego, CA 92130
May 11,
2022
VIA EDGAR
United
States Securities and Exchange Commission
Division
of Corporation Finance
100 F
Street, N.E.
Washington,
D.C. 20549
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Re:
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Dermata Therapeutics, Inc.
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Registration
Statement on Form S-1
Filed
May 4, 2022
File
No. 333-264668
Ladies
and Gentlemen:
In
accordance with Rule 461 under the Securities Act of 1933, as
amended, Dermata Therapeutics, Inc. hereby requests that the
above-referenced Registration Statement (the “Registration
Statement”) be declared effective by the Securities and
Exchange Commission at 4:00 p.m., Eastern Time, on May 13, 2022, or
as soon as practicable thereafter.
Please
call Steven Skolnick of Lowenstein Sandler LLP at 646-414-6947 to
confirm the effectiveness of the Registration Statement or with any
questions.
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Very truly yours,
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DERMATA THERAPEUTICS, INC.
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By:
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/s/ Gerry Proehl
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Name:
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Gerry Proehl
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Title:
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Chief
Executive Officer
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