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                              August 2, 2021

       Hermann Lubbert
       Chief Executive Officer
       Biofrontera Inc.
       120 Presidential Way
       Suite 330
       Woburn, MA 01801

                                                        Re: Biofrontera Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed July 26, 2021
                                                            File No. 333-257722

       Dear Dr. Lubbert:

             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.
Unless we note
       otherwise, our references to prior comments are to comments in our July
19, 2021 letter.

       Amendment No. 1 to Registration Statement on Form S-1

       Summary
       Overview, page 1

   1.                                                   With this amendment you
removed explanatory information such as the column headings
                                                        from the chart on page
2, which was a form of pipeline table, and also appears in your
                                                        business section.
Revise to clarify what the information here represents, as the
                                                        introduction to this
chart is not clear. For example, explain what "Start anticipated 2022"
                                                        for Ameluz for "AK:
Trunk & extremities" refers to where column three indicates "Phase
                                                        III in preparation."
Also clarify why you removed the territory information.
 Hermann Lubbert
FirstName
BiofronteraLastNameHermann   Lubbert
            Inc.
Comapany
August     NameBiofrontera Inc.
       2, 2021
August
Page 2 2, 2021 Page 2
FirstName LastName
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Overview
Selling, General and Administrative Expenses, page 51

2.       Refer to comment 1. Revise to clarify on what basis you have
determined
         that "Biofrontera AG and its wholly owned subsidiaries will continue
to provide these
         services following the consummation of the Offering with the same
terms for
         reimbursement and allocation of expenses," which is the cost plus 6%
"accounting
         consolidation, IT support, and pharmacovigilance" services "based on
costs incurred plus
         6% in accordance with the Intercompany Services Agreement with
Biofrontera AG dated
         January 1, 2016." The Master Services Agreement does not appear to
provide for those
         terms and you state that the prior agreement is no longer in force and
is not carried
         forward with the new agreement, although the recitals appear to
contemplate the terms
         would be carried forward. The new agreement appears to require each
new service be
         agreed with a new statement of work. To the extent the companies have
agreed to follow
         the terms of the previous Master Service Agreement, and it provides
the material terms of
         the new agreement, file it as an exhibit. If not, revise the
disclosure here and throughout
         to clarify how you will account for intercompany services.
Business
Our Strategy, page 65

3.       As discussed, we note your potential exchange offer for your parent
addressed here, as
         well as the disclosure remaining in the document that you will be a
controlled company
         under Nasdaq listing standards after the consummation of this offer.
Tell us whether you
         have determined your potential exchange offer for your parent is
reasonably feasible. And
         if it is feasible, if it would, in fact, enable you to control your
pipeline and revenues given
         the nature of German corporate law. Tell us what consideration you
have given to
         revising this document to provide more detailed disclosure regarding
the nature of your
         plans, even though they may be tentative, including additional
material risk factor
         disclosure.
Legal Proceedings, page 77

4.       We note the disclosure added here with respect to the jury trial to
begin November 29,
         2021. Revise this section to address all legal proceedings required to
be disclosed
         pursuant to Item 103 of Regulation S-K, including any additional
claims referenced in the
         risks factors on pages 14-15 or elsewhere in the document, or explain
why no additional
         disclosure is required. Revise this or another appropriate section of
the document to
         explain how legal costs and liability are distributed pursuant to the
separation agreements.
         Revise the risk factor on page 15 to describe the factual basis
alleged to underlie the
         proceedings and provide more information regarding the relief sought.
Refer to Item
         103(a) of Regulation S-K.
 Hermann Lubbert
Biofrontera Inc.
August 2, 2021
Page 3
Directors, page 89

5.    Please file the consent of each director nominee as an exhibit to your
registration
      statement. See Securities Act Rule 438.
       You may contact Tara Harkins at (202) 551-3639 or Brian Cascio at (202)
551-3676 if
you have questions regarding the financial statements and related matters.
Please contact Abby
Adams at (202) 551-6902 or Tim Buchmiller at (202) 551-3635 with any other
questions.



                                                            Sincerely,
FirstName LastNameHermann Lubbert
                                                            Division of
Corporation Finance
Comapany NameBiofrontera Inc.
                                                            Office of Life
Sciences
August 2, 2021 Page 3
cc:       Stephen E. Older, Esq.
FirstName LastName