7380 Coca Cola Drive, Suite 106
Hanover, Maryland 21076
January 22, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Mr. Jason Drory
| Re: | Processa Pharmaceuticals, Inc. | |
| Registration Statement on Form S-1 (Registration No. 333-276308) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant, Processa Pharmaceuticals, Inc. (the “Registrant”), hereby requests acceleration of effectiveness of its above-referenced Registration Statement to 5:15 P.M., Eastern time, on January 24, 2024, or as soon as practicable thereafter. The Registrant respectfully requests that you notify Mr. Michael Kirwan of Foley & Lardner LLP of such effectiveness by a telephone call to (904) 633-8913.
| Very truly yours, | ||
| Processa Pharmaceuticals, Inc. | ||
| By: | /s/ George Ng | |
| George Ng | ||
| Chief Executive Officer | ||