TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 9, 2022 Kathi Niffenegger Chief Financial Officer Edesa Biotech, Inc. 100 Spy Court Markham, Ontario, Canada L3R 5H6 Re: Edesa Biotech, Inc. Registration Statement on Form S-3 Filed August 5, 2022 File No. 333-266604 Dear Ms. Niffenegger: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Conlon Danberg at 202-551-4466 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Tracy Buffer, Esq.