CORRESP 1 filename1.htm




January 27, 2021




U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, NE

Washington, D.C. 20549

Attention:        David Gessert


  Re:NeuroBo Pharmaceuticals, Inc.
   Registration Statement on Form S-3
   File No. 333-252412
   Acceleration Request


   Requested Date: January 29, 2021
   Requested Time: 9:00 A.M. Eastern Time


Ladies and Gentlemen:


Pursuant to Rule 461 under the Securities Act of 1933, as amended, NeuroBo Pharmaceuticals, Inc. (the “Company”) hereby respectfully requests that the above-referenced Registration Statement on Form S-3 (File No. 333-252412) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above, or as soon as practicable thereafter, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. The Company hereby authorizes each of Phillip D. Torrence and Jeff Kuras of Honigman LLP, counsel to the Company, to make such request on its behalf.


Please confirm the effectiveness of the Registration Statement with Phillip D. Torrence of Honigman LLP by telephone at 269.337.7702 or Jeff Kuras of Honigman LLP by telephone at 313.465.7446.


 NeuroBo Pharmaceuticals, Inc.
By:/s/ Richard Kang, Ph.D.
 Name:Richard Kang, Ph.D.
 Title:CEO and President


cc:       Phillip D. Torrence, Honigman LLP

Jeff Kuras, Honigman LLP