Company: PTPI
Filing Date: 2025-03-14
Form Type: CORRESP
Source: 0001104659-25-024013
Chunk: 1

Company: Petros Pharmaceuticals, Inc.
Filing Date: 2025-03-14
Form: CORRESP
Chunk 1
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 shares than they would under the cash exercise terms.                        |

The Company respectfully acknowledges the Staff’s comment and
advises the Staff that the Company has revised the disclosure throughout Amendment No. 1 by revising the references to "alternative
cashless exercise" and exclusively using the term “zero exercise price” in order to convey that, in addition to the Company
receiving no cash upon the “alternative cashless exercise,” the warrant holders would be entitled to receive more shares than
they would under the cash exercise terms.

| 2. | We note your disclosure on page 20 that if stockholders approve the Issuance Proposal, assuming the                                    
 full exercise of the Series Warrants at the floor price of $0.0586, and assuming the Series B Warrants are exercised on an alternative 
 cashless exercise basis, an aggregate of approximately 1,064,846,416.38 additional shares of common stock will be outstanding and the  
 ownership interest of your existing stockholders would be correspondingly reduced. In each instance in your proxy statement where you  
 describe Proposal 1, which is asking stockholders to approve the issuance of the common stock underlying such warrants, please clarify 
 the total number of Series A and Series B warrants that were issued and the total number of common stock that may be issuable upon the 
 exercise of those warrants, using the assumptions you disclose on page 20.                                                             |

U.S. Securities & Exchange Commission
March 14, 2025
Page 2

The Company respectfully acknowledges the Staff’s
comment and advises the Staff that the Company has revised the disclosure in each instance in which Proposal 1 is described to clarify
the total number of Series A Warrants and Series B Warrants that were issued and the total number of Common Stock that may be issuable
upon the exercise of those Series Warrants, using the assumptions disclosed on page 20.

<div align='center'>* * * * *</div>

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