December 13, 2023

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 4720

100 F Street, N.E.

Washington, D.C. 20549

 

Re:

Dermata Therapeutics, Inc.

 

Registration Statement on Form S-3

 

File No. 333-275931

 

 

Acceleration Request

 

Requested Date:

December 15, 2023

 

Requested Time:

4:30 p.m., Eastern Time

 

Dear Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Dermata Therapeutics, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission (the “Commission”) at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Commission.

 

Please call Tracy Buffer of Lowenstein Sandler LLP at (973) 597-2434 to confirm the effectiveness of the Registration Statement or with any questions.

 

Sincerely,

 

 

 

DERMATA THERAPEUTICS, INC.

 

 

 

 

 

 

By:

/s/ Gerald T. Proehl

 

 

Name:

Gerald T. Proehl

 

 

Title:

Chief Executive Officer