September 9, 2019

VIA EDGAR TRANSMISSION

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-0306

Attn:	Mr. Don Field
Re:	Novan, Inc.
	Registration Statement on Form S-1
	Filed September 5, 2019
	File No. 333-233632
	Request for Acceleration

Dear Mr. Field:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Novan, Inc. hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-233632), so that it may be declared effective at 4:30 p.m., Eastern Time on Wednesday, September 11, 2019, or as soon thereafter as is practicable.

If you have any questions, please contact me at (919) 485-8080. Thank you in advance for your assistance.

Sincerely,

/s/ John M. Gay

John M. Gay

VP, Finance and Corporate Secretary

cc:	G. Kelly Martin, Chief Executive Officer
	Amy M. Batten, Partner, Smith, Anderson, Blount, Dorsett, Mitchell & Jernigan, L.L.P.