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                               October 14, 2021

       Hermann Lubbert, Ph.D.
       Chief Executive Officer
       Biofrontera Inc.
       120 Presidential Way, Suite 330
       Woburn, MA 01801

                                                        Re: Biofrontera Inc.
                                                            Amendment No. 8 to
Registration Statement on Form S-1
                                                            Filed October 14,
2021
                                                            File No. 333-257722

       Dear Dr. Lubbert:

               We have reviewed your amended registration statement and have
the following
       comment. Please respond to this letter by amending your registration
statement and providing
       the requested information. If you do not believe our comment applies to
your facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response. After reviewing any amendment to your registration statement
and the information
       you provide in response to these comments, we may have additional
comments.

       Amendment No. 8 to Registration Statement on Form S-1

       Summary, page 1

   1.                                                   We reissue our oral
comment as further discussed this morning. As discussed, as Ameluz
                                                        has not been submitted
to the FDA for an IND for all indications included in the product
                                                        table, including those
indicated as "Phase III," revise the product development table to
                                                        depict the products in
a traditional pipeline format, indicating the current FDA status of all
                                                        indications. For those
indications for which an IND has not been submitted, remove them
                                                        from the pipeline table
to the extent they are not material. To the extent indications for
                                                        which an IND has not
been submitted are material, indicate the expected IND submission
                                                        date, to the extent
known.
 Hermann Lubbert, Ph.D.
FirstName
BiofronteraLastNameHermann   Lubbert, Ph.D.
            Inc.
Comapany
October 14,NameBiofrontera
            2021           Inc.
October
Page 2 14, 2021 Page 2
FirstName LastName
       You may contact Tara Harkins at (202) 551-3639 or Brian Cascio at (202)
551-3676 if
you have questions regarding the financial statements and related matters.
Please contact Abby
Adams at (202) 551-6902 or Celeste Murphy at (202) 551-3257 with any other
questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Life
Sciences
cc:      Stephen E. Older, Esq.