# EDGAR Filing Document

**Accession Number:** 0001604191
**File Stem:** 0001104659-23-036084
**Filing Date:** 2023-3
**Character Count:** 2212
**Document Hash:** 4523e124581a20ca6f425eb3e19cc73f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-036084.hdr.sgml**: 20230425

**ACCESSION NUMBER**: 0001104659-23-036084

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230323

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** First Wave BioPharma, Inc.
- **CENTRAL INDEX KEY:** 0001604191
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 464993860
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 777 YAMATO ROAD
- **STREET 2:** SUITE 502
- **CITY:** BOCA RATON
- **STATE:** FL
- **ZIP:** 33431
- **BUSINESS PHONE:** 561-589-7020

**MAIL ADDRESS:**
- **STREET 1:** 777 YAMATO ROAD
- **STREET 2:** SUITE 502
- **CITY:** BOCA RATON
- **STATE:** FL
- **ZIP:** 33431

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

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BioPharma d'Azur, Inc.
- **DATE OF NAME CHANGE:** 20140331

March 23, 2023

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **First Wave BioPharma, Inc. (the "Company")**<br> **Registration Statement on Form S-3 (File No. 333-270723)** |

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Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the above-referenced Registration Statement (the "Registration Statement") be declared effective by the Securities and Exchange Commission at 4:00 p.m., Eastern Time, on March 27, 2023, or as soon as practicable thereafter.

Please call Jack Hogoboom of Lowenstein Sandler LLP at (973) 597-2382 to confirm the effectiveness of the Registration Statement or with any questions.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **FIRST WAVE BIOPHARMA, INC.** | **FIRST WAVE BIOPHARMA, INC.** |
| By: | */s/ James Sapirstein* |
| Name: | James Sapirstein |
| Title: | President, Chief Executive Officer and Chairman of the Board<br> *(Principal Executive Officer)* |

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