Edesa Biotech, Inc.

100 Spy Court

Markham, Ontario, Canada L3R 5H6

 

December 21, 2022

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

	Re:	Edesa Biotech, Inc.
		Registration Statement on Form S-3 (File No. 333-268847)
		Filed on December 16, 2022

 

Ladies and Gentlemen:

 

In accordance with Rule 461 under the Securities Act of 1933, as amended, Edesa Biotech, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission at 4:05 p.m., Eastern Time, on December 23, 2022, or as soon as practicable thereafter.

 

Please call Tracy Buffer of Lowenstein Sandler LLP at (973) 597-2434 to confirm the effectiveness of the Registration Statement or with any questions.

 

	Very truly yours,
	EDESA BIOTECH, INC.
	By:	/s/ Kathi Niffenegger
	Name:	Kathi Niffenegger
	Title:	Chief Financial Officer