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                          March 18, 2024

       Dr. Hermann Luebbert
       Chairman and Chief Executive Officer
       Biofrontera Inc.
       120 Presidential Way, Suite 330
       Woburn, MA 01801

                                                        Re: Biofrontera Inc.
                                                            Registration 
Statement on Form S-1
                                                            Filed March 11, 
2024
                                                            File No. 333-277811

       Dear Dr. Hermann Luebbert:

               Our initial review of your registration statement indicates that 
it fails in numerous
       material respects to comply with the requirements of the Securities Act 
of 1933, the rules and
       regulations thereunder and the requirements of the form. More 
specifically, it does not appear
       that financial statements complying with the updating requirements of 
Rule 8-08 of Regulation
       S-X are presented in your registration statement.

              We will provide more detailed comments relating to your 
registration statement
       following our review of a substantive amendment that addresses these 
deficiencies.

                                                        Please contact Cindy 
Polynice at 202-551-8707 with any questions.



                                                                                
                          Sincerely,

                                                                                
                          Division of Corporation Finance
                                                                                
                          Office of Life Sciences
       cc:                                              Andrew J. Terjesen, 
Esq.