TEXT-EXTRACT 2 filename2.txt September 9, 2019 Pardeep Nijhawan Chief Executive Officer Edesa Biotech, Inc. 100 Spy Court Markham, ON L3R 5H6 Canada Re: Edesa Biotech, Inc. Registration Statement on Form S-3 Filed August 30, 2019 File No. 333-233567 Dear Dr. Nijhawan: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Irene Paik at 202-551-6553 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Jonathan Friedman