Satsuma Pharmaceuticals, Inc.
400 Oyster Point Boulevard, Suite 221
South San Francisco, CA 94080
November 3, 2022
VIA EDGAR AND E-MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Alan Campbell
| Re: | Satsuma Pharmaceuticals, Inc. |
Registration Statement on Form S-3
Filed October 28, 2022
File No. 333-268035
To the addressee set forth above:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333-268035) (the “Registration Statement”) of Satsuma Pharmaceuticals, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:30 p.m., Washington, D.C. time, on November 7, 2022, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham & Watkins LLP may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Brian Cuneo at (650) 463-3014 or Phillip Stoup at (415) 395-8216.
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
Phillip S. Stoup, Latham & Watkins LLP
