Petros Pharmaceuticals, Inc
1185 Avenue of the Americas, Suite 249
New York, New York 10036
December 15, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
Securities and Exchange Commission
Washington, D.C. 20549
Attention: Ada D. Sarmento
| Re: | Petros Pharmaceuticals, Inc. |
| Registration Statement on Form S-1 | |
| Filed on December 13, 2021 | |
| File No. 333-261618 (the “Registration Statement”) | |
| Request for Acceleration |
Dear Ms. Sarmento,
Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, Petros Pharmaceuticals, Inc. (the “Company”) hereby respectfully requests acceleration of the effective date of the Registration Statement, so that it may become effective at 5:00 p.m., Eastern Time, on December 17, 2021, or as soon thereafter as practicable.
Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Rick A. Werner, Esq. at (212) 659-4974.
| Very truly yours, | ||
| PETROS PHARMACEUTICALS, INC. | ||
| By: | /s/ Fady Boctor | |
| Fady Boctor | ||
| President and Chief Commercial Officer | ||
| cc: | Rick A. Werner, Esq., Haynes and Boone, LLP |
