December 18, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 3030
Washington, DC 20549
| Attn: | Jeffrey Gabor, Celeste Murphy |
| Re: | Sonoma Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed November 24, 2020, as amended File No. 333-250925 |
| Acceleration Request | |
Requested Date: December 22, 2020 Requested Time: 4:30 P.M. Eastern Standard Time | |
Dear Ms. Murphy:
Pursuant to Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, Sonoma Pharmaceuticals, Inc. (the “Company”), hereby requests that the above-captioned Registration Statement on Form S-3, as amended, (the “Registration Statement”) be accelerated to December 22, 2022 at 4:30 pm EST or as soon as practicable thereafter.
The cooperation of the staff in meeting the Company’s request is very much appreciated. Please call me at (617) 243-0060 if you have any questions or if we can otherwise be of assistance to you.
Very truly yours,
Sonoma Pharmaceuticals, Inc. /s/ Amy Trombly By: Amy Trombly Chief Executive Officer |
