September 28, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | First Wave BioPharma, Inc. (the “Company”) Registration Statement on Form S-3 (File No. 333-274634) |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, 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 September 29, 2023, or as soon as practicable thereafter.
Please call Steven Skolnick of Lowenstein Sandler LLP at (973) 597-2476 to confirm the effectiveness of the Registration Statement or with any questions.
| Very truly yours, | ||
| FIRST WAVE BIOPHARMA, INC. | ||
By: | /s/ James Sapirstein | |
| Name: | James Sapirstein | |
| Title: | President, Chief Executive Officer and Chairman of the Board (Principal Executive Officer) | |
