October 24, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Cindy Polynice, Jason Drory
| Re: | Sonoma Pharmaceuticals, Inc. |
| Registration Statement on Form S-1 | |
| Filed September 19, 2023, as amended | |
File No. 333-274582
|
Acceleration Request
Requested Date: October 25, 2023
Requested Time: 5:00 P.M. Eastern Standard Time
Dear Ms. Polynice:
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-1, as amended, (the “Registration Statement”) be accelerated to October 25, 2023 at 5:00 pm EST or as soon as practicable thereafter.
The cooperation of the staff in meeting the Company’s request is very much appreciated. Please contact me if you have any questions or if we can otherwise be of assistance to you.
Sincerely,
/s/ Amy Trombly
Amy Trombly, Esq.