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                             October 7, 2021

       Hermann Lubbert, Ph.D.
       Chief Executive Officer
       Biofrontera Inc.
       120 Presidential Way, Suite 330
       Woburn, MA 01801

                                                        Re: Biofrontera Inc.
                                                            Amendment No. 5 to
Registration Statement on Form S-1
                                                            Filed October 1,
2021
                                                            File No. 333-257722

       Dear Dr. Lubbert:

               We have reviewed your amended registration statement and have
the following
       comment. Please respond to this letter by amending your registration
statement and providing
       the requested information. If you do not believe our comment applies to
your facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response. After reviewing any amendment to your registration statement
and the information
       you provide in response to this comment, we may have additional
comments.

       Amendment 5 to Form S-1 filed on October 1, 2021

       Recent Developments, page 4

   1.                                                   Please revise your
presentation of financial results for the quarter and nine months ended
                                                        September 30, 2021 to
also disclose your estimated expenses and net income/loss for the
                                                        period in addition to
the presentation of estimated revenues.
              You may contact Tara Harkins at (202) 551-3639 or Brian Cascio at
(202) 551-3676 if
       you have questions regarding the financial statements and related
matters. Please contact Abby
       Adams at (202) 551-6902 or Suzanne Hayes at (202) 551-3675 with any
other questions.




                             Sincerely,


                             Division of Corporation Finance

                             Office of Life Sciences
       cc:                                              Stephen E. Older, Esq.