Steven M. Skolnick Partner |
One Lowenstein Drive Roseland, New Jersey 07068 |
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T: 973 597 2476 | ||||||
F: 973 597 2477 | ||||||
E: sskolnick@lowenstein.com |
June 10, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
Mail Stop 3030
Washington, DC 20549
Attn: | Kasey Robinson |
Christine Westbrook
Tracey Houser
Daniel Gordon
Re: Dermata Therapeutics, Inc.
Amendment No. 1 to Draft Registration Statement on Form S-1
Submitted May 7, 2021
CIK No. 0001853816
Ladies and Gentlemen:
On behalf of Dermata Therapeutics, Inc. (the Company), we are hereby responding to the letter, dated May 20, 2021 (the Comment Letter), from the staff (the Staff) of the Division of Corporation Finance, Office of Life Sciences, of the Securities and Exchange Commission (the Commission), regarding the Companys Amendment No. 1 to its draft Registration Statement on Form S-1, submitted on May 7, 2021 (the Draft Registration Statement). In response to the Comment Letter and to update certain information in the Draft Registration Statement, the Company is publicly filing a revised registration statement with the Commission (the Revised Registration Statement). For ease of reference, set forth below in bold is the comment of the Staff with respect to the Draft Registration Statement, as reflected in the Comment Letter. The Companys response is set forth below the comment. Capitalized terms used herein have the meanings set forth in the Draft Registration Statement unless defined herein.
The Company has authorized us to respond to the Comment Letter as follows:
Amendment No. 1 to the Draft Registration Statement on Form S-1 submitted May 7, 2021
Business
Intellectual Property Portfolio
Patent Portfolio
DMT310, page 105
1. | We note your disclosure that patents related to DMT310 are expected to expire between 2022 and 2023. Please revise to state whether such expiry is expected to have a material effect on your business, including any impact on future operations and the financial position of the company. |
Response: The Company respectfully acknowledges the Staffs comment and advises the Staff that it has updated its disclosure on page 106 of the Revised Registration Statement to state that the Company does not anticipate any material impact on its business or its future operations or financial position as a result of the expiring patents.
U.S. Securities and Exchange Commission
Division of Corporation Finance
June 10, 2021
Page 2
Any questions regarding the contents of this letter or the Revised Registration Statement should be addressed to the undersigned at (973) 597-2476.
Very truly yours, |
/s/ Steven M. Skolnick |
Steven M. Skolnick |
cc: Gerald T. Proehl, Dermata Therapeutics, Inc.