Edesa Biotech, Inc.
100 Spy Court
Markham, Ontario, Canada L3R 5H6
December 21, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Edesa Biotech, Inc. |
| | Registration Statement on Form S-3 (File No. 333-268847) |
| | Filed on December 16, 2022 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Edesa Biotech, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission at 4:05 p.m., Eastern Time, on December 23, 2022, or as soon as practicable thereafter.
Please call Tracy Buffer of Lowenstein Sandler LLP at (973) 597-2434 to confirm the effectiveness of the Registration Statement or with any questions.
| Very truly yours, |
| | |
| EDESA BIOTECH, INC. |
| | |
| By: | /s/ Kathi Niffenegger |
| Name: | Kathi Niffenegger |
| Title: | Chief Financial Officer |