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                                July 8, 2021

       Gerald Proehl
       President and Chief Executive Officer
       Dermata Therapeutics, Inc.
       3525 Del Mar Heights Rd., #322
       San Diego, CA 92130

                                                        Re: Dermata
Therapeutics, Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed July 2, 2021
                                                            File No. 333-256997

       Dear Mr. Proehl:

             We have reviewed your amended 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 amending your registration
statement and providing the
       requested information. 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 any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 1 to Form S-1

       3. Summary of Significant Accounting Policies
       Net Loss Per Common Unit, page F-9

   1.                                                   Please revise the table
for the potentially dilutive securities to reflect the reverse stock
                                                        split. Also address
this comment in your interim financial statements.
       Exhibit 23.1, page II-5

   2.                                                   Please request Mayer
Hoffman McCann P.C. to revise their consent to update the date of
                                                        their report to include
the dual-dating as of July 2, 2021.
 Gerald Proehl
FirstName   LastNameGerald
Dermata Therapeutics, Inc. Proehl
Comapany
July 8, 2021NameDermata Therapeutics, Inc.
July 8,2 2021 Page 2
Page
FirstName LastName
       You may contact Tracey Houser at 202-551-3736 or Daniel Gordon at
202-551-3486 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Kasey Robinson at 202-551-5880 or Christine Westbrook at 202-551-5019
with any
other questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Life
Sciences
cc:      Steven Skolnick, Esq.