0001104659-22-104207.txt : 20221104 0001104659-22-104207.hdr.sgml : 20221104 20220929171003 ACCESSION NUMBER: 0001104659-22-104207 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220929 FILER: COMPANY DATA: COMPANY CONFORMED NAME: First Wave BioPharma, Inc. CENTRAL INDEX KEY: 0001604191 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 464993860 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 777 YAMATO ROAD STREET 2: SUITE 502 CITY: BOCA RATON STATE: FL ZIP: 33431 BUSINESS PHONE: 561-589-7020 MAIL ADDRESS: STREET 1: 777 YAMATO ROAD STREET 2: SUITE 502 CITY: BOCA RATON STATE: FL ZIP: 33431 FORMER COMPANY: FORMER CONFORMED NAME: AzurRx BioPharma, Inc. DATE OF NAME CHANGE: 20141103 FORMER COMPANY: FORMER CONFORMED NAME: BioPharma d'Azur, Inc. DATE OF NAME CHANGE: 20140331 CORRESP 1 filename1.htm

September 29, 2022

VIA FACSIMILE AND EDGAR

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

Re:		First Wave BioPharma, Inc.
		Registration Statement on Form S-1 (Registration No. 333-267423), as amended – Withdrawal of Acceleration Request

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on September 28, 2022, in which we, solely acting as placement agent on a best efforts basis in an offering pursuant to the registration statement on Form S-1 (333-267423) (the “Registration Statement”), joined First Wave BioPharma, Inc.’s request for acceleration of the effective date of the above-referenced Registration Statement for September 29, 2022, at 5:15 P.M. (Eastern Time). First Wave BioPharma, Inc. is no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

	Very truly yours,

	H.C. WAINWRIGHT & CO., LLC

	By:	/s/ Edward D. Silvera
		Name: Edward D. Silvera
		Title: Chief Operating Officer