Lipella Pharmaceuticals Inc.
7800 Susquehanna St.
Suite 505
Pittsburgh, PA 15208
November 6, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, NE
Washington D.C. 20549
| RE: | Lipella Pharmaceuticals Inc. | |
| File No. 333-275245 | ||
| Registration Statement on Form S-1 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 5:00 p.m. Eastern Time on November 8, 2023, or as soon thereafter as is practicable.
Sincerely,
| Lipella Pharmaceuticals Inc. | ||
| By: | /s/ Jonathan Kaufman | |
| Jonathan Kaufman | ||
| Chief Executive Officer | ||
| cc: | David E. Danovitch, Sullivan & Worcester LLP | |
Ben Armour, Sullivan & Worcester LLP Aaron M. Schleicher, Sullivan & Worcester LLP
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