Company: EDSA
Filing Date: 2025-02-26
Form Type: CORRESP
Source: 0001171843-25-001088
Chunk: 0

Company: Edesa Biotech, Inc.
Filing Date: 2025-02-26
Form: CORRESP
Chunk 0
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| Edesa Biotech, Inc.                     
 100 Spy Court, Markham, Ontario L3R 5H6 
 (289) 800-9600 |                        
 www.edesabiotech.com                    |

February 26, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

| Attention: | Tracie Mariner    
 Vanessa Robertson |

| Re: | Edesa Biotech, Inc.                                
 Form 10-K for Fiscal Year Ended September 30, 2024 
 File No. 001-37619                                 |

Dear Ms. Mariner and Ms. Robertson:

Edesa Biotech, Inc. (the “Company,” “we,” or “our”)
acknowledges receipt of your comment letter (the “Comment Letter”) dated February 20, 2025 from the staff (the “Staff”)
of the U.S. Securities and Exchange Commission (the “SEC” or the “Commission”) regarding the above-referenced
Form 10-K, as filed on December 13, 2024. As such, set forth below is the Company’s response to the comment contained in the Comment
Letter. To facilitate the Staff’s review, the Company has included the Staff’s comment in bold italics below.

Form 10-K for Fiscal Year Ended September 30, 2024

Management's Discussion and Analysis of Financial Condition and Results of Operations

Results of Operations, page 44

| 1. | Considering the significant research and development expenses                                                                            
 you have historically incurred and expect to continue to incur, please provide revised disclosure to be included in future filings to    
 include more disaggregated disclosures for your research and development expenses. Please address the following to more clearly disclose 
 the trends experienced during the periods presented:                                                                                     |                                                                                                                                   |
|    | ·                                                                                                                                        | Revise to break out the costs incurred during each period presented by product candidate or therapeutic area.                     |
|    | ·                                                                                                                                        | If you do not track your research and development costs by product or therapeutic area, please disclose that fact and separately  
 quantify the total amount of external costs recognized for each period presented.                                                 |
|    | ·                                                                                                                                        | For all other research and development expenses, provide other quantitative or qualitative disclosure that provides more          
 transparency as to the type of research and development expenses incurred (i.e. quantify by