Company: PTPI
Filing Date: 2025-02-14
Form Type: CORRESP
Source: 0001104659-25-013909
Chunk: 0

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

1185 Avenue of the Americas, 3rd Floor

New York, New York 10036</div>

February 14, 2025

| VIA EDGAR                               |
| Division of Corporation Finance         |
| Office of Life Sciences                 |
| U.S. Securities and Exchange Commission |
| Washington, D.C. 20549                  |
| Attention: Daniel Crawford              |

| Re: | Petros Pharmaceuticals, Inc.                                   
 Registration Statement on Form S-1                             
 Originally filed on January 24, 2025, as amended               
 File No. 333-284495 (as amended, the “Registration Statement”) |

Ladies and Gentlemen:

Reference is made to our letter,
filed as correspondence via EDGAR on February 11, 2025, in which Petros Pharmaceuticals, Inc. (the “Company”)
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.

Should any member of the staff
of the Commission have any questions or comments with respect to this correspondence, 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 |