October 20, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Biofrontera Inc. |
Registration Statement on Form S-1, as amended (File No. 333-257722) | |
Withdrawal of Prior Acceleration Request |
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence with the U.S. Securities and Exchange Commission via EDGAR on October 18, 2021, in which we requested the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 4:30 p.m., Eastern Time, on October 19, 2021. We are no longer requesting that the Registration Statement be declared effective at that date and time, and we hereby formally withdraw our prior request for acceleration of the effective date of the above-captioned Registration Statement, as amended.
Very truly yours, | ||
Roth Capital Partners, LLC | ||
By: | /s/ Aaron M. Gurewitz | |
Name: | Aaron M. Gurewitz | |
Title: | Head of Equity Capital Markets | |
The Benchmark Company, LLC | ||
By: | /s/ Michael S. Jacobs | |
Name: | Michael S. Jacobs | |
Title: | Head of Equity Capital Markets |