Processa Pharmaceuticals, Inc.

 

7380 Coca Cola Drive, Suite 106,

Hanover, Maryland 21076

 

September 25, 2020

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention: Mr. Tim Buchmiller

 

  Re: Processa Pharmaceuticals, Inc.
    Withdrawal of Form RW Related to Registration Statement on Form S-1 (Registration No. 333-235511)

 

Ladies and Gentlemen:

 

Reference is made to the Form RW filed on September 25, 2020 by Processa Pharmaceuticals, Inc. (the “Company”) related to its Registration Statement on Form S-1 (Registration No. 333-235511) (the “Form RW”). The Form RW was inadvertently filed and was intended to be filed as correspondence to withdraw a prior acceleration request. Accordingly, the Company respectfully withdraws the Form RW-Registration Withdrawal Request.

 

The Registrant respectfully requests that you contact Michael Kirwan of Foley & Lardner LLP by telephone call to (904) 633-8913 with any questions or requests for additional information.

 

  Very truly yours,
   
  Processa Pharmaceuticals, Inc.
     
  By: /s/ David Young
    David Young, Pharm.D., Ph.D.
    Chief Executive Officer