November 9, 2018
VIA EDGAR
Kathryn Jacobson, Senior Staff Accountant
Robert S. Littlepage, Accounting Branch Chief
William Mastrianna, Attorney-Adviser
Celeste M. Murphy, Legal Branch Chief
United States Securities and Exchange Commission
Washington, DC 20549
| Re: | Dthera Sciences | |
| Form 10-K for the Fiscal Year Ended December 31, 2017 | ||
| Filed April 2, 2018 | ||
| Form 10-Q for the Fiscal Quarter Ended June 30, 2018 | ||
| Filed August 14, 2018 | ||
| File No. 333-191175 |
Dear Ms. Jacobson, Ms. Murphy, Mr. Littlepage, and Mr. Mastrianna:
Pursuant to phone messages to and from Mr. Mastrianna on November 8, 2018, and in response to your letter dated October 24, 2018 (the “SEC Letter”), relating to the public filings of the Company listed above (collectively, the “Filings”), Dthera Sciences (the “Company”) respectfully request that it be permitted to respond to the comments in SEC Letter, not later than the close of business on Monday, November 19, 2018. The Company plans to file its response in connection with an amendment to a registration statement on Form S-1 (SEC File No. 333-227570) and responses to comments issued by the SEC in connection with that registration statement.
The Company understands that Mr. Mastrianna was amenable to this request, and asked that the Company provide this notice via EDGAR.
Please contact the undersigned, or Park Lloyd, Company counsel (801-328-3600 or by email) if you have any questions or need additional information. Thank you for your assistance with this filing.
Respectfully submitted,
DTHERA SCIENCES
By: /s/ Edward Cox
Edward Cox, Chief Executive Officer, President
7310 Miramar Rd., Suite 350
San Diego, CA 92126
Telephone: (858) 215-6360