0001104659-24-062826.txt : 20240618 0001104659-24-062826.hdr.sgml : 20240618 20240517111141 ACCESSION NUMBER: 0001104659-24-062826 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240517 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Petros Pharmaceuticals, Inc. CENTRAL INDEX KEY: 0001815903 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] ORGANIZATION NAME: 03 Life Sciences IRS NUMBER: 851410058 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1185 AVENUE OF THE AMERICAS, 3RD FLOOR CITY: NEW YORK STATE: NY ZIP: 10036 BUSINESS PHONE: 973-242-0005 MAIL ADDRESS: STREET 1: 1185 AVENUE OF THE AMERICAS, 3RD FLOOR CITY: NEW YORK STATE: NY ZIP: 10036 CORRESP 1 filename1.htm

Petros Pharmaceuticals, Inc.
1185 Avenue of the Americas, 3^rd Floor

New York, New York 10036

May 17, 2024

VIA EDGAR

Division of Corporation Finance
Office of Life Sciences
U.S. Securities and Exchange Commission
Washington, D.C. 20549
Attention: Doris Stacey Gama

Re:	Petros Pharmaceuticals, Inc. Registration Statement on Form S-3 Originally filed on May 3, 2024 File No. 333-279116 (the “*Registration Statement*”) Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, Petros Pharmaceuticals, Inc. (the “Company”) hereby respectfully requests acceleration of the effective date of the Registration Statement, so that it may become effective at 4:30 p.m., Eastern Time, on May 20, 2024, or as soon thereafter as practicable.

Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Alla Digilova, Esq. at (212) 659-4993.

Very truly yours,

PETROS Pharmaceuticals, Inc.

By:	/s/ Fady Boctor
	Fady Boctor
	Chief Executive Officer

cc: Alla Digilova, Esq., Haynes and Boone, LLP