CORRESP 1 filename1.htm

October 13, 2021

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re:

Biofrontera Inc.

Registration Statement on Form S-1, as amended (File No. 333-257722)

Withdrawal of Prior Acceleration Request

 

Ladies and Gentlemen:

 

Reference is made to our letter, filed as correspondence with the U.S. Securities and Exchange Commission via EDGAR on October 8, 2021, in which we requested the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 4:30 p.m., Eastern Time, on October 12, 2021. We are no longer requesting that the Registration Statement be declared effective at that date and time, and we hereby formally withdraw our prior request for acceleration of the effective date of the above-captioned Registration Statement, as amended.

 

  Very truly yours,
     
  Roth Capital Partners, LLC
     
  By: /s/ Aaron M. Gurewitz
  Name: Aaron M. Gurewitz
  Title: Head of Equity Capital Markets
     
  The Benchmark Company, LLC
     
  By: /s/ Michael S. Jacobs
  Name: Michael S. Jacobs
  Title: Head of Equity Capital Markets