Biofrontera Inc. — Regulatory Filings 2021

Oct 13, 2021

CORRESP 1 filename1.htm

October 13, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Biofrontera Inc. 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 8, 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 12, 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,
Roth
Capital Partners, LLC
By:	/s/
Aaron M. Gurewitz
Name:	Aaron
M. Gurewitz
Title:	Head
of Equity Capital Markets
The
Benchmark Company, LLC
By:	/s/
Michael S. Jacobs
Name:	Michael
S. Jacobs
Title:	Head
of Equity Capital Markets

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