Company: EDSA
Filing Date: 2025-02-26
Form Type: CORRESP
Source: 0001171843-25-001088
Chunk: 1

Company: Edesa Biotech, Inc.
Filing Date: 2025-02-26
Form: CORRESP
Chunk 1
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 nature or type of expense). The total 
 of costs broken out should reconcile to total research and development expense on the Statements of Operations.                   |

Response: The Company acknowledges the Staff’s comment.
The Company respectfully advises the Staff that it tracks research and development expenses as either external research and development
expenses or internal research and development expenses. External research and development expenses include clinical trial costs, contract
manufacturing costs, research and innovation costs, pre-clinical study costs and other development costs that are either incurred for
a specific clinical program or incurred for pre-clinical or early-stage programs. The Company also incurs external research and development
expenses related to general research and development costs that are not related to any specific program.

The Company’s internal research and development costs consist primarily
of compensation and related personnel costs and other general research and development costs that support the entire research and development
group and are not tracked by program. As such, the only research and development costs that the Company tracks by program are external
research and development expenses incurred for a specific program.

| Edesa Biotech, Inc.                     
 100 Spy Court, Markham, Ontario L3R 5H6 
 (289) 800-9600 |                        
 www.edesabiotech.com                    |

The Company intends to include tables similar to those set forth on hereto in the section titled Results of Operationsin Part II, Item 2. Management’s Discussion and Analysis of Financial
Condition and Results of Operations of its Quarterly Report on Form 10-Q for the period ending March 31, 2025, as well as narrative disclosure
accompanying such tables. Because the quarter ending March 31, 2025 has not been completed, the form of the narrative disclosure accompanying
the tables is not set forth on . We will include similar tables in each Quarterly Report on Form 10-Q and Annual Report
on Form 10-K on a prospective basis. Such tables will be included in the section titled Management’s Discussion and Analysis of
Financial Condition and Results of Operations.

Please contact the undersigned if you have any comments or questions regarding
the foregoing. Thank you in advance for your cooperation in connection with this matter.

| EDESA BIOTECH, INC.     |
| /s/ Stephen Lemieux     |
| Stephen Lemieux         
 Chief Financial Officer |

cc: Steven M. Skolnick, Esq., Lowenstein Sandler LLP

cc: Tracy Buffer, Esq., Lowenstein Sandler LLP

| Edesa