SENECA BIOPHARMA, INC.
September 22, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
| RE: | Seneca Biopharma, Inc. | |
| Registration Statement on Form S-3 | ||
| Filed September 16, 2020 | ||
| File No. 333-248848 |
Dear 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 PM, Eastern Time on September 23, 2020, or as soon thereafter as is practicable.
Sincerely,
Seneca BioPharma, Inc.
/s/ Kenneth Carter
Kenneth Carter
Executive Chairman
