PCSA Processa Pharmaceuticals
Processa Pharmaceuticals, Inc.
7380 Coca Cola Drive, Suite 106,
Hanover, Maryland 21076
September 25, 2020
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Mr. Tim Buchmiller
|Re:||Processa Pharmaceuticals, Inc.|
|Registration Statement on Form S-1 (Registration No. 333-235511)|
Ladies and Gentlemen:
Reference is made to our letter to you dated September 22, 2020 (the “Acceleration Request”) to request that the Processa Pharmaceuticals, Inc. Registration Statement on Form S-1 (Registration No. 333-235511) be declared effective at 4:30 p.m., Eastern time, on September 24, 2020, or as soon as practicable thereafter. We now respectfully withdraw the Acceleration Request.
The Registrant respectfully requests that you contact Michael Kirwan of Foley & Lardner LLP by telephone call to (904) 633-8913 with any questions or requests for additional information.
|Very truly yours,|
|Processa Pharmaceuticals, Inc.|
|By:||/s/ David Young|
|David Young, Pharm.D., Ph.D.|
|Chief Executive Officer|