TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 27, 2023 Amy Trombly Chief Executive Officer Sonoma Pharmaceuticals, Inc. 5445 Conestoga Court, Suite 150 Boulder, CO 80301 Re: Sonoma Pharmaceuticals, Inc. Registration Statement on Form S-1 Filed September 19, 2023 File No. 333-274582 Dear Amy Trombly: We have limited our review of your registration statement to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply 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. Registration Statement on Form S-1 filed September 19, 2023 Cover Page 1. Please revise your cover page to disclose the date the offering will end. Refer to Item 501(b)(8)(iii) of Regulation S-K for guidance. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Amy Trombly Sonoma Pharmaceuticals, Inc. September 27, 2023 Page 2 Please contact Cindy Polynice at 202-551-8707 or Jason Drory at 202-551-8342 with any other questions. Sincerely, FirstName LastNameAmy Trombly Division of Corporation Finance Comapany NameSonoma Pharmaceuticals, Inc. Office of Life Sciences September 27, 2023 Page 2 cc: Andrew J. Merken, Esq. FirstName LastName