Petros Pharmaceuticals, Inc.
1185 Avenue of the Americas, 3rd Floor
New York, NY 10036
September 15, 2023
VIA EDGAR
Division of Corporation Finance
Office of Life Sciences
U.S. Securities and Exchange Commission
Washington, D.C. 20549
Attention: Tyler Howes
| Re: | Petros Pharmaceuticals, Inc. Registration Statement on Form S-3 Originally filed on August 11, 2023, as amended on September 15, 2023 File No. 333-273935 (as amended, the “Registration Statement”) Request for Acceleration |
Ladies and Gentlemen:
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 4:30 p.m., Eastern Time, on September 18, 2023, 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 |
