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                          November 3, 2022

       John Kollins
       President and Chief Executive Officer
       Satsuma Pharmaceuticals, Inc.
       400 Oyster Point Boulevard, Suite 221
       South San Francisco, CA 94080

                                                        Re: Satsuma 
Pharmaceuticals, Inc.
                                                            Registration 
Statement on Form S-3
                                                            Filed October 28, 
2022
                                                            File No. 333-268035

       Dear John Kollins:

              This is to advise you that we have not reviewed and will not 
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for 
acceleration. We remind you
       that the company and its management are responsible for the accuracy and 
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of 
action by the staff.

                                                        Please contact Alan 
Campbell at 202-551-4224 with any questions.



                                                                                
                          Sincerely,

                                                                                
                          Division of Corporation Finance
                                                                                
                          Office of Life Sciences
       cc:                                              Brian J. Cuneo