Company: GRCE
Filing Date: 2025-03-12
Form Type: CORRESP
Source: 0001140361-25-008232
Chunk: 0

Company: Grace Therapeutics, Inc.
Filing Date: 2025-03-12
Form: CORRESP
Chunk 0
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GRACE THERAPEUTICS, INC. 103 Carnegie Center, Suite 300 Princeton, New Jersey 08540 March 12, 2025 VIA EDGAR Office of Life Sciences Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Jason Drory

| Re: | Grace Therapeutics, Inc.                   
 Registration Statement on Form S-3         
 Filed March 10, 2025                       |
|:----|:-------------------------------------------|
|     | File No. 333-285661                        |
|     | Request for Acceleration of Effective Date |

To Whom it May Concern, Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Grace Therapeutics, Inc. hereby requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement on Form S-3 and declare such Registration Statement effective as of 4:00 p.m., Eastern Time, on March 13, 2025, or as soon thereafter as possible. Please direct any questions or comments concerning this request to Steven Abrams of Hogan Lovells US LLP at (267) 675-4671. Also, please notify Mr. Abrams when this request for acceleration has been granted.

| Very truly yours,        |                    |
| GRACE THERAPEUTICS, INC. |                    |
| By:                      | /s/ Prashant Kohli |

| Name:  | Prashant Kohli          |
| Title: | Chief Executive Officer |