# EDGAR Filing Document

**Accession Number:** 0001533743
**File Stem:** 0001493152-25-011773
**Filing Date:** 2025-8
**Character Count:** 3119
**Document Hash:** 8121a88cdc1825d404c4dcaecab1b63c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-011773.hdr.sgml**: 20260115

**ACCESSION NUMBER**: 0001493152-25-011773

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250808

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Processa Pharmaceuticals, Inc.
- **CENTRAL INDEX KEY:** 0001533743
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 451539785
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 601 21ST STREET, SUITE 300
- **CITY:** VERO BEACH
- **STATE:** FL
- **ZIP:** 32960
- **BUSINESS PHONE:** 443-776-3133

**MAIL ADDRESS:**
- **STREET 1:** 601 21ST STREET, SUITE 300
- **CITY:** VERO BEACH
- **STATE:** FL
- **ZIP:** 32960

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Heatwurx, Inc.
- **DATE OF NAME CHANGE:** 20111028

**Processa Pharmaceuticals, Inc.**

August 8, 2025

**Via EDGAR**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Mr. Chris Edwards <br> Mr. Joe McCann

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| | |
|:---|:---|
| Re: | **Processa Pharmaceuticals, Inc.** |
|  | Preliminary Proxy Statement on Schedule 14A |
|  | Filed July 31, 2025 |
|  | File No. 001-39531 |

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This letter is in response to the comment of the Staff (the "<u>Staff</u>") of the Securities and Exchange Commission (the "<u>Commission</u>"), as set forth in your letter dated August 6, 2025 regarding the preliminary proxy statement filed by Processa Pharmaceuticals, Inc. (the "<u>Company</u>") with the Commission on July 31, 2025. For convenience, the full text of the Staff's comment is set forth below in bold and italics, followed by the Company's response.

***<u>Preliminary Proxy Statement on Schedule 14A</u>***

***<u>General</u>***

***1.***  ***Please revise the preliminary proxy statement to fill in the number of authorized shares in proposal number 1 and the reverse stock split ratios in proposal number 2.*** 

**Response:** The Company has revised the preliminary proxy statement to fill in the number of authorized shares in proposal number 1 and the reverse stock split ratios in proposal number 2, as requested.

If you have any questions or require any additional information in connection with the filing of the revised preliminary proxy statement, please contact me at (772) 453-2899.

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| |
|:---|
| Sincerely, |
| */s/ Russell Skibsted* |
| Russell Skibsted |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> Chief Financial Officer<br>|

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