Satsuma Pharmaceuticals, Inc.
400 Oyster Point Boulevard, Suite 221
South San Francisco, CA 94080
November 10, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Ada D. Sarmento
| Re: | Satsuma Pharmaceuticals, Inc. |
Registration Statement on Form S-3 (Registration No. 333-249645) |
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration by the Securities and Exchange Commission (the “Commission”) of the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) of Satsuma Pharmaceuticals, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on November 12, 2020, or as soon as practicable thereafter.
Thank you for your assistance in this matter.
| Very truly yours, | ||
| Satsuma Pharmaceuticals, Inc. | ||
| By: | /s/ Tom O’Neil | |
| Tom O’Neil | ||
| Chief Financial Officer | ||
| CC: | John Kollins Satsuma Pharmaceuticals, Inc. |
Brian J. Cuneo, Latham & Watkins LLP
Miles P. Jennings, Latham & Watkins LLP
