# EDGAR Filing Document

**Accession Number:** 0001604191
**File Stem:** 0001104659-25-089121
**Filing Date:** 2025-9
**Character Count:** 3890
**Document Hash:** 460d4193b5792fdfbabdfc26fa328e41
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-089121.hdr.sgml**: 20260506

**ACCESSION NUMBER**: 0001104659-25-089121

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250910

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Entero Therapeutics, Inc.
- **CENTRAL INDEX KEY:** 0001604191
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 464993860
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 433 PLAZA REAL
- **STREET 2:** SUITE 275
- **CITY:** BOCA RATON
- **STATE:** FL
- **BUSINESS PHONE:** 561-589-7020

**MAIL ADDRESS:**
- **STREET 1:** 433 PLAZA REAL
- **STREET 2:** SUITE 275
- **CITY:** BOCA RATON
- **STATE:** FL

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Entero Therapeutics, Inc.
- **DATE OF NAME CHANGE:** 20240516

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** First Wave BioPharma, Inc.
- **DATE OF NAME CHANGE:** 20210921

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AzurRx BioPharma, Inc.
- **DATE OF NAME CHANGE:** 20141103

**Entero Therapeutics, Inc.**

**777 Yamato Road, Suite 502**

**Boca Raton, Florida 33431**

September 10, 2025

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, NE

Washington, D.C. 20549

Attn: Jason Drory and Laura Crotty

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| | |
|:---|:---|
| **Re:** | **Entero Therapeutics, Inc.** |
|  | **Registration Statement on Form S-1** |
|  | **Submitted on August 26, 2025** |
|  | **File No. 333-289864** |

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Ladies and Gentlemen:

On behalf of Entero Therapeutics, Inc. (the "Company"), please find below responses to comments provided by the staff (the "Staff") of the Securities and Exchange Commission (the "Commission") in its comment letter dated September 5, 2025, relating to the Company's Registration Statement on Form S-1 filed on August 26, 2025. Amendment No. 1 to the Company's Registration Statement revises the Registration Statement filed on August 26, 2025 to reflect the Company's responses to the comment letter dated September 5, 2025.

The Company's responses are numbered to correspond to the Staff's comments. For your convenience, each of the Staff's comments contained in the comment letter have been restated and are followed by the Company's responses.

<u>Registration Statement on Form S-1 filed August 26, 2025</u>

<u>Prospectus Summary</u>

<u>Our Product Candidates, page 8</u>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. We note your disclosure on page 8 where you refer to a contemplated "offering under the registration statement on Form S-1 (file number: 333-287185)." Please revise your disclosure to clarify the registration statement you reference has not been declared effective and you have not raised any proceeds from the offering.

<u>Response:</u>

In response to the Staff's comment, the Company has revised the disclosure on page 8 to clarify that the registration statement on Form S-1 (file number: 333-287185) has not been declared effective and that the Company has not raised any proceeds from the offering. The Company has also revised the disclosure on page 12 to make a similar clarification in reference to the registration statement on Form S-1 (file number: 333-287185).

Should you have additional questions or require any clarification regarding the information contained herein or in the Registration Statement, please contact the undersigned at Ross Carmel, Esq., <u>rcarmel@srfc.law</u>, or Avital Perlman, Esq. at <u>aperlman@srfc.law</u>.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| By: | */s/ Jason D. Sawyer* |
|  | Jason D. Sawyer |
|  | Interim Chief Executive Officer |

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cc: Ross Carmel, Esq. <br> Avital Perlman, Esq.