Company: PTPI
Filing Date: 2025-02-13
Form Type: CORRESP
Source: 0001104659-25-012630
Chunk: 1

Company: Petros Pharmaceuticals, Inc.
Filing Date: 2025-02-13
Form: CORRESP
Chunk 1
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arrants will be exercisable into shares of
the Company’s Series B Convertible Preferred Stock (“Series B Preferred Stock”), with each share of the
Series B Preferred Stock convertible into 1,000 shares of the Company’s common stock, par value $0.0001 per share (“Common Stock”), with each Series A Warrant exercisable into .001 share of Series B Preferred Stock and each Series B Warrant Exercisable
into .001 share of Series B Preferred Stock, or, solely with respect to the Series B Warrants, in the case of the “alternative cashless
exercise” option, .003 share of Series B Preferred Stock. Accordingly, the Company advises the Staff that it has revised the prospectus
to disclose that the Company is offering up to an aggregate of 297,397.768 shares of Series B Preferred Stock underlying the Series A
Warrants and Series B Warrants, which includes up to 223,048.326 shares of Series B Preferred Stock issuable in connection with a Series
B Warrant holder’s exercise of the “alternative cashless exercise” feature.

The Company further advises
the Staff that it has revised its disclosure on the cover page and throughout to highlight that it is highly unlikely that a holder of
the Series B Warrants would wish to pay an exercise price in cash to receive .001 share of Series B Preferred Stock when they could instead
choose the “alternative cashless exercise” option and pay no cash to receive .003 shares of Series B Preferred Stock, and
as a result, the Company will likely not receive any additional funds and does not expect to receive any additional funds upon the exercise
of the Series B Warrants.

U.S. Securities &
Exchange Commission
February 13, 2025
Page 2

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We thank the Staff for its
review of the foregoing. Should any member of the staff of the Commission have any questions or comments with respect to this request,
please contact our counsel, Haynes and Boone, LLP, attention: Alla Digilova, Esq. at (212) 659-4993.

| Very truly yours,            |                                        |
| Petros Pharmaceuticals, Inc. |                                        |
| By:                          | /s/                                    
 Fady Boctor                            |
|                              | Fady Boctor                            |
|                              | President and Chief Commercial Officer |

cc: Alla Digilova, Esq., Haynes and Boone, LLP