Satsuma Pharmaceuticals, Inc.

400 Oyster Point Boulevard, Suite 221

South San Francisco, CA 94080

September 10, 2019

VIA EDGAR AND E-MAIL

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Healthcare & Insurance

100 F Street, N.E.

Washington, D.C. 20549-6010

Attention: Mark Brunhofer, Senior Accounting Examiner

Jim Rosenberg, Senior Assistant Chief Accountant

Irene Paik, Attorney Advisor

Joseph McCann, Staff Attorney

            Re: Satsuma Pharmaceuticals, Inc. Registration Statement on Form S-1 (Registration No. 333- 233347)

Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-233347) (the “Registration Statement”) of Satsuma Pharmaceuticals, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on September 12, 2019, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Brian Cuneo at (650) 463-3014.

Thank you for your assistance in this matter.

Very truly yours,
SATSUMA PHARMACEUTICALS, INC.
By:	/s/ John Kollins
	John Kollins
	President and Chief Executive Officer

CC: Tom O’Neil, Satsuma Pharmaceuticals, Inc.

Alan Mendelson, Latham & Watkins LLP

Brian Cuneo, Latham & Watkins LLP

Miles Jennings, Latham & Watkins LLP

Kenn Guernsey, Cooley LLP

Sean Clayton, Cooley LLP