March 13, 2023
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: | Dermata Therapeutics, Inc. (the “Company”) |
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| Registration Statement on Form S-1 (File No. 333-270195) |
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Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission at 1:00 p.m., Eastern Time, on March 14, 2023, or as soon as practicable thereafter.
Please call Steven M. Skolnick of Lowenstein Sandler LLP at (646) 414-6947 to confirm the effectiveness of the Registration Statement or with any questions.
| Very truly yours, | |||
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| DERMATA THERAPEUTICS, Inc. |
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| By: | /s/ Gerald T. Proehl | ||
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| Name: | Gerald T. Proehl | |
| Title: | Chief Executive Officer | ||