July 14, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | First Wave BioPharma, Inc. (the “Company”) | |
Registration Statement on Form S-1 (File No. 333- 272404) |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission at 5:00 p.m., Eastern Time, on July 17, 2022, or as soon as practicable thereafter, or at such later time as the Company or its counsel may request via telephone call to the staff.
Please call John D. Hogoboom of Lowenstein Sandler LLP at 973-597-2382 to confirm the effectiveness of the Registration Statement or with any questions.
Very truly yours, | ||
FIRST WAVE BIOPHARMA, INC. | ||
By: | /s/ James Sapirstein | |
Name: | James Sapirstein | |
Title: | Chief Executive Officer |