Company: PTPI
Filing Date: 2025-03-14
Form Type: CORRESP
Source: 0001104659-25-024013
Chunk: 0

Company: Petros Pharmaceuticals, Inc.
Filing Date: 2025-03-14
Form: CORRESP
Chunk 0
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<div align='center'>Petros Pharmaceuticals, Inc.
1185 Avenue of the Americas, 3rd Floor

New York, NY 10036</div>

March 14, 2025

VIA EDGAR

Division of Corporation Finance
Office of Life Sciences
U.S. Securities and Exchange Commission
Washington, D.C. 20549
Attention: Tim Buchmiller and Suzanne Hayes

| Re: | Petros Pharmaceuticals, Inc.                           
 Preliminary Proxy Statement on Schedule 14A            
 Filed on March 7, 2025                                 
 File No. 001-39752 (the “Preliminary Proxy Statement”) |

Dear Mr. Buchmiller and Ms. Hayes:

On behalf of Petros Pharmaceuticals,
Inc. (the “Company”), we hereby transmit the Company’s response to the comment letter received from the
staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”),
dated March 13, 2025, regarding the Preliminary Proxy Statement. This letter is being submitted together with the Company’s Amendment
No. 1 to the Preliminary Proxy Statement on Schedule 14A, filed on March 14, 2025 (“Amendment No. 1”). Amendment
No. 1 includes revisions by the Company to address the Staff’s comments. For the Staff’s convenience, we have repeated below
the Staff’s comment in bold, and have followed the comment with the Company’s response. Capitalized terms used but not defined
herein have the meanings set forth in Amendment No. 1.

| 1. | We note your references in your preliminary proxy statement to an "alternative cashless exercise"                                             
 feature in the Series B Warrants. The term "cashless exercise" is generally understood to allow a warrant holder to exercise                  
 a warrant without paying cash for the exercise price and reducing the number of shares receivable by the holder by an amount equal in         
 value to the aggregate exercise price the holder would otherwise pay to exercise the warrant(s). In cashless exercises, it is expected        
 that the warrant holder receives fewer shares than they would if they opted to pay the exercise price in cash. Please clarify your disclosure 
 throughout by revising the references to "alternative cashless exercise" and exclusively using the term "zero exercise                        
 price" or another appropriate term that conveys that, in addition to the company receiving no cash upon the "alternative cashless             
 exercise," the warrant holders would be entitled to receive more