March
16, 2023
VIA EDGAR
United
States Securities and Exchange Commission
Division
of Corporation Finance
100 F
Street, N.E.
Washington,
D.C. 20549
|
Re:
|
Dermata
Therapeutics, Inc. (the
“Company”)
|
|
|
Registration
Statement on Form S-1 (File No. 333-270195)
|
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
3:00 p.m., Eastern Time, on March 16, 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,
DERMATA
THERAPEUTICS, Inc.
|
|
|
|
|
|
|
|
|
|
By:
|
/s/
Gerald
T. Proehl
|
|
|
|
|
Gerald T.
Proehl
|
|
|
|
|
Chief Executive
Officer
|
|