October 27, 2020
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Attention: David Gessert
| Re: | Petros Pharmaceuticals, Inc. | |
| Registration Statement on Form S-4 | ||
| File No. 333-240064 | ||
| Acceleration Request |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission (the “Commission”) promulgated under the Securities Act of 1933, as amended, Petros Pharmaceuticals, Inc. (“Petros”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-4 (File No. 333-240064), as amended (the “Registration Statement”), be accelerated to 4:30 p.m. Eastern Time, on Thursday, October 29, 2020.
Petros requests that it be notified of the effectiveness of the Registration Statement on Form S-4 by telephone call to its counsel Jeffrey P. Schultz at (212) 692-6732, followed by written confirmation to the addresses listed on the cover page of the Registration Statement. Thank you for your attention to this matter.
[Signature page follows]
| Very truly yours, | |||
| PETROS PHARMACEUTICALS, INC. | |||
| By: | /s/ Fady Boctor | ||
| Name: | Fady Boctor | ||
| Title: | President and Chief Commercial Officer | ||
| cc: | Securities and Exchange Commission |
Eric Envall
Franklin Wyman
Brian Cascio
Neurotrope, Inc.
Joshua N. Silverman
Metuchen Pharmaceuticals, LLC
John D. Shulman
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
Kenneth R. Koch, Esq.
Morgan, Lewis & Bockius LLP
Andrew M. Ray, Esq.
