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                           April 14, 2021

       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.
                                                            Registration
Statement on Form S-3
                                                            Filed April 13,
2021
                                                            File No. 333-255201

       Dear Mr. Kollins:

              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 Irene
Paik at 202-551-6553 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Miles P. Jennings