Novan, Inc.
4020 Stirrup Creek Drive
Suite 110
Durham, North Carolina 27703
February 24, 2022
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-0306
Attn: | Mr. Michael Davis | ||||||||||
Re: | Novan, Inc. | ||||||||||
Registration Statement on Form S-3 | |||||||||||
Filed February 18, 2022 | |||||||||||
File No. 333-262865 | |||||||||||
Request for Acceleration |
Dear Mr. Davis:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Novan, Inc. hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-262865), so that it may be declared effective at 5:00 p.m., Eastern Time on Friday, February 25, 2022, or as soon thereafter as is practicable.
If you have any questions, please contact me at (919) 485-8080. Thank you in advance for your assistance.
Sincerely, | |||||
/s/ John M. Gay | |||||
John M. Gay | |||||
Chief Financial Officer |
cc: | Paula Brown Stafford, Chairman, President and Chief Executive Officer | ||||||||||
Amy M. Batten, Partner, Smith, Anderson, Blount, Dorsett, Mitchell & Jernigan, L.L.P. | |||||||||||
James R. Jolley, Partner, Smith, Anderson, Blount, Dorsett, Mitchell & Jernigan, L.L.P. |