Petros Pharmaceuticals, Inc
1185 Avenue of the Americas, Suite 249
New York, New York 10036
January 12, 2022
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: Christine Westbrook
| Re: | Petros Pharmaceuticals, Inc. |
Registration Statement on Form S-1
Filed on January 6, 2022
File No. 333-262038 (the “Registration Statement”)
Request for Acceleration
Dear Ms. Westbrook,
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 January 13, 2022, 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: Jayun Koo, Esq. at (212) 835-4823.
| Very truly yours, | ||
| PETROS PHARMACEUTICALS, INC. | ||
| By: | /s/ Fady Boctor | |
| Fady Boctor | ||
| President and Chief Commercial Officer | ||
| cc: | Jayun Koo, Esq., Haynes and Boone, LLP |
