LEE PHARMACEUTICALS, INC.
11 N. Water St.
Mobile, Alabama 36602
JANUARY 13, 2023
VIA EDGAR
Attorney Lauren Pierce
Division of Corporation Finance
Office of Technology
U.S. Securities and Exchange Commission
Re: Lee Pharmaceuticals, Inc.
Form 1-A: Request for Qualification
File No. 024-11991
Dear Ms. Pierce:
Lee Pharmaceuticals, Inc. (the “Company”) hereby requests qualification of the Company’s above-referenced Offering Statement on Form 1-A (“Offering Statement”) effective at 4:00 PM EDT on Tuesday, January 17, 2023, or as soon as practicable thereafter.
We appreciate your prompt attention to this matter. Please notify me if you need anything further.
| Sincerely, |
|
/s/ John B. Morgan John B. Morgan President
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