August 9, 2019

John Kollins
President and Chief Executive Officer
Satsuma Pharmaceuticals, Inc.
400 Oyster Point Boulevard, Suite 221
South San Francisco, CA 94080

       Re: Satsuma Pharmaceuticals, Inc.
           Amendment No. 1 to Draft Registration Statement on Form S-1
           Submitted August 2, 2019
           CIK No. 0001692830

Dear Mr. Kollins:

      We have reviewed your amended draft registration statement and have the
following
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 providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. 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 the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Amendment No. 1 to Draft Registration Statement on Form S-1 submitted August 2,
2019

Prospectus Summary
Overview, page 1

1.     We note your revised disclosure in response to prior comment 3 and your
graphs on pages
       96 and 99. Regarding the comparisons made in the first bullet point on
page 2, please tell
       us whether the liquid nasal form is the only FDA approved dosage form
that demonstrated
       lower exposure levels as compared to STS101. If it is the only one, then
please identify it
       in your disclosure. Also, tell us whether the term "exposure levels"
references
       measurements at multiple points in time following administration and
what "range" or
       "ranges" demonstrated efficacy in other forms. With reference to prior
comment 5, please
 John Kollins
Satsuma Pharmaceuticals, Inc.
August 9, 2019
Page 2
         also tell us why the final clause appears to compare "exposure levels"
to "peak
         concentration levels."
Risk Factors
Our success depends on our ability to protect our intellectual property...,
page 33

2.       We note your revised disclosure in response to our prior comment 17;
however, your
         disclosure at the bottom of page 33 continues to indicate that all of
your patent portfolio is
         "solely owned." Accordingly, please revise the risk factor to reflect
that all of your issued
         US and foreign patents relating to STS101 are licensed from SNBL.
Business
Overview, page 85

3.       We note your revised disclosure on page 86 in response to prior
comment 10. Please
         revise to discuss and quantify the rapid and high peak DHE plasma
concentrations that are
         believed to be associated with adverse side effects. Also revise to
clarify whether you
         share this belief.
Safety and Tolerability, page 96

4.       Your disclosure added in response to our prior comment 13 identifies
nasal adverse events
         as the most frequent adverse events reported in connection with STS101
administration.
         Please expand this section to identify all reported adverse events and
not just the most
         frequent ones. In particular, your disclosure should address any
reports of nausea and
         vomiting given your disclosures on pages 2 and elsewhere concerning
the key attributes of
         STS101 relative to existing DHE products.
Phase 3 Efficacy Trial, page 101

5.     We note your revised disclosure in response to prior comment 16. With
reference to
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       pages 2 and 7 of the FDA Guidance Migraine: Developing Drugs for Acute
Treatment,
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you will be
       February 2018, please tell us, and revise
Augustconducting pediatric studies.
        9, 2019 Page 2
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FirstName LastNameJohn Inc.
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Page 3
August 9, 2019 Page 3
FirstName LastName
       You may contact Mark Brunhofer at 202-551-3638 or Jim Rosenberg at
202-551-3679 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Irene Paik at 202-551-6553 or Joe McCann at 202-551-6262 with any other
questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Healthcare
& Insurance
cc:      Brian J. Cuneo - Latham & Watkins LLP