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Novan, Inc.
4105 Hopson Road
Morrisville, North Carolina 27560

April 8, 2020

VIA EDGAR TRANSMISSION

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-0306
    
Attn:
Mr. Jeffrey Gabor
 
 
 
 
 
 
Re:
Novan, Inc.
 
 
 
Registration Statement on Form S-3
 
Filed February 24, 2020
 
File No. 333-236583
 
Request for Acceleration

Dear Mr. Gabor:

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-3 (File No. 333-236583), so that it may be declared effective at 9:00 a.m., Eastern Time on Friday, April 10, 2020, 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:
Paula Brown Stafford, President and Chief Executive Officer
 
 
 
Amy M. Batten, Partner, Smith, Anderson, Blount, Dorsett, Mitchell & Jernigan, L.L.P.