Biofrontera Inc. — Regulatory Filings 2021

Oct 20, 2021

CORRESP 1 filename1.htm

Biofrontera Inc. · 120 Presidential Way, Suite 330 · Woburn, MA 01801 · USA

VIA EDGAR

October 20, 2021

Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

Attn:
Suzanne
Hayes
Tara
Harkins
Brian
Cascio

Re:
Registration
Statement on Form S-1, as amended (File No. 333-257722)
Withdrawal
of Prior Acceleration Request

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence with the U.S. Securities and Exchange Commission via EDGAR on October 18, 2021, in which we requested the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 4:30 p.m., Eastern time, on October 19, 2021. We are no longer requesting that the Registration Statement be declared effective at that date and time, and we hereby formally withdraw our prior request for acceleration of the effective date of the above-captioned Registration Statement, as amended.

| Very
truly yours, | |
| --- | --- |
| Biofrontera
Inc. | |
| | /s/
Erica Monaco |
| Name: | Erica
Monaco |
| Title: | Chief
Financial Officer and Chief Operating Officer |

cc:
Biofrontera
Inc.
Stephen
Older
McGuireWoods
LLP

| Biofrontera
Inc. . 120 Presidential Way, Suite 330 . Woburn, MA 01801 . USA |
| --- |
| Contact
Phone +1 781 245 1325 . E-Mail info-us@biofrontera.com . |
| www.biofrontera.us.com |
| Board
of Directors Prof. Dr. Hermann Luebbert (CEO & Chair) . Erica Monaco (CFO & COO) |

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