Email: sfeldman@olshanlaw.com
DIRECT DIAL: 212.451.2234
May 5, 2021
VIA EMAIL AND EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Margaret Schwartz, Esq., |
| Division of Corporation Finance, | |
| Office of Life Sciences |
| Re: | Anebulo Pharmaceuticals, Inc. | |
| Registration Statement on Form S-1 (No. 333-254979) | ||
| Registration Statement on Form 8-A (No. 001-40388) |
Ladies and Gentlemen:
On behalf of Anebulo Pharmaceuticals, Inc. (the “Company”), we enclose the Company’s request for acceleration of the above-referenced Registration Statements to 4:30 p.m., Eastern time, on Thursday, May 6, 2021, or as soon as possible thereafter.
Please advise the undersigned of the effectiveness of the Registration Statements.
| Very truly yours, | |
| /s/ Spencer G. Feldman | |
| Spencer G. Feldman |
| cc: | Dr. Daniel Schneeberger |
| Mr. David Lachtman | |
| Ben A. Stacke, Esq. |
ANEBULO PHARMACEUTICALS, INC.
1415 Ranch Road 620 South, Suite 201
Lakeway, Texas 78734
May 5, 2021
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Margaret Schwartz, Esq., |
| Division of Corporation Finance, | |
| Office of Life Sciences |
| Re: | Anebulo Pharmaceuticals, Inc. | |
| Registration Statement on Form S-1 (No. 333-254979) | ||
| Registration Statement on Form 8-A (No. 001-40388) |
Ladies and Gentlemen:
Anebulo Pharmaceuticals, Inc. hereby requests that the effectiveness of the above-referenced Registration Statements be accelerated so that they will become effective at 4:30 p.m., Eastern time, on Thursday, May 6, 2021, or as soon as possible thereafter.
| Very truly yours, | ||
| ANEBULO PHARMACEUTICALS, INC. | ||
| By: | /s/ Daniel Schneeberger, M.D. | |
| Daniel Schneeberger, M.D. | ||
| Chief Executive Officer | ||