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Timber Pharmaceuticals, Inc.

110 Allen Road, Suite 401

Basking Ridge, NJ 07920

 

May 7, 2021

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re:Timber Pharmaceuticals, Inc. (the “Company”)

Registration Statement on Form S-3 (File No. 333-255743)

 

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 May 11, 2021, or as soon as practicable thereafter.

 

Please call Steven M. Skolnick of Lowenstein Sandler LLP at (973) 597-2476 to confirm the effectiveness of the Registration Statement or with any questions.

 

[Signature page follows.]

 

 

 

 

U.S. Securities and Exchange Commission

May 7, 2021

Page 2

 

  Very truly yours,
   
  TIMBER PHARMACEUTICALS, INC.
   
  By: /s/ John Koconis                 

  Name: John Koconis
  Title: Chief Executive Officer and Chairman of the Board of Directors

 

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