PolarityTE, Inc.
1960 S. 4250 West
Salt Lake City, Utah 84104
April 4, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Michael Davis, Celeste Murphy
| RE: | PolarityTE, Inc. |
| Registration Statement on Form S-3 | |
| Originally Filed February 11, 2022 | |
| File No.: 333-262671 |
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, PolarityTE, Inc., a Delaware corporation, hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-262671) to 10:00 a.m., Washington, D.C. time, on Thursday, April 7, 2022, or as soon thereafter as practicable.
Please contact the undersigned at (385) 266-3151 to provide notice of effectiveness, or if you have any questions or concerns regarding this letter.
| Sincerely, | |
| /s/ Mark E. Lehman | |
| Mark E. Lehman | |
| Chief Legal Officer |
cc: Laura I. Bushnell (King & Spalding LLP)
