Company: PTPI
Filing Date: 2025-02-14
Form Type: CORRESP
Source: 0001104659-25-013910
Chunk: 0

Company: Petros Pharmaceuticals, Inc.
Filing Date: 2025-02-14
Form: CORRESP
Chunk 0
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<div align='center'>Dawson James Securities, Inc.

101 North Federal Highway, Suite 600

Boca Raton, Fl 33432</div>

February 14, 2025

VIA EDGAR CORRESPONDENCE

| U.S. Securities and Exchange Commission 
 Division of Corporation Finance         
 100 F Street, N.E.                      
 Washington, D.C. 20549                  |

| Re: | Petros Pharmaceuticals, Inc.         
 Registration Statement on Form S-1/A |
|     | File No. 333-284495                  |

Ladies and Gentlemen:

Reference is made to our letter,
filed as correspondence via EDGAR on February 11, 2025, in which we requested the acceleration of the effective date of the above-referenced
Registration Statement for 4:00 p.m., Eastern Time, on February 12, 2025, or as soon thereafter as practicable, in accordance with Rule
461 under the Securities Act of 1933, as amended.

We are no longer requesting
that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of that
effective date.

If you require any additional
information with respect to this letter, please contact Ali Panjwani at (212) 326-0820 of Pryor Cashman LLP.

| Very truly yours,             |                           |
| DAWSON JAMES SECURITIES, INC. |                           |
| By:                           | /s/ Robert D. Keyser, Jr. |
|                               | Robert D. Keyser, Jr.     |
|                               | Chief Executive Officer   |

| cc: | M. Ali Panjwani, Esq. |
|     | Pryor Cashman LLP     |