April 22, 2022
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn: Michael Davis
| Re: | Clarus Therapeutics Holdings, Inc. |
Registration Statement on Form S-1 (File No. 333-264231)
Ladies and Gentlemen:
As the underwriter of the proposed offering of Clarus Therapeutics Holdings, Inc. (the “Company”), we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 9:00 a.m., Eastern Time, on April 25, 2022, or as soon thereafter as is practicable.
The undersigned advise that they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
| Very truly yours, | ||
| Maxim Group LLC | ||
| By: | /s/ Clifford A. Teller | |
| Name: Clifford A. Teller Title: Head of Investment Banking, Executive Managing Director | ||
