March
14, 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:
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Dermata Therapeutics, Inc.
Registration Statement on Form S-1, as amended
File No. 333-270195
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Ladies
and Gentlemen:
Reference is made
to our letter, filed as correspondence via EDGAR on March 13, 2023,
in which we requested the acceleration of the effective date of the
above-referenced Registration Statement for Tuesday, March 14,
2023, at 1:00 p.m., Eastern Time, in accordance with Rule 461 under
the Securities Act of 1933, as amended. We are 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.
Please
call Steven M. Skolnick of Lowenstein Sandler LLP at (646) 414-6947
with any questions.
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Sincerely,
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DERMATA
THERAPEUTICS INC.
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By:
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/s/
Gerald T. Proehl
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Name:
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Gerald
T. Proehl
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Title:
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Chief Executive Officer
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