Seneca Biopharma, Inc.
20271 Goldenrod Lane
Germantown, MD 20876
(301) 366-4841
February 10, 2021
VIA EDGAR
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
| Attention: | Christine Torney Kevin Kuhar Alan Campbell Celeste Murphy
|
| Re: | Request for Effectiveness for Seneca Biopharma, Inc. |
| Registration Statement on Form S-4 (File No. 333-251659) |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Seneca Biopharma, Inc. (the “Registrant”) hereby respectfully requests that the effectiveness of the above-referenced Registration Statement be accelerated to 4:00 p.m. Eastern Time, on February 11, 2021, or as soon thereafter as practicable. The Registrant respectfully requests that you notify Raul Silvestre of Silvestre Law Group, P.C. of such effectiveness by telephone at (818) 597-7552.
If you have any questions or comments regarding the foregoing, please do not hesitate to contact Mr. Silvestre at the telephone number above.
| Very truly yours, | |||||
| Seneca Biopharma, Inc. | |||||
| By: | /s/ Dane Saglio | ||||
| Name: | Dane Saglio | ||||
| Title: | Chief Financial Officer | ||||
cc: Raul Silvestre, Silvestre Law Group, P.C.
