# EDGAR Filing Document

**Accession Number:** 0001711786
**File Stem:** 0001213900-23-000426
**Filing Date:** 2023-1
**Character Count:** 4854
**Document Hash:** 8acc10da723326fbc970c29bfb840072
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-000426.hdr.sgml**: 20230202

**ACCESSION NUMBER**: 0001213900-23-000426

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230103

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Hoth Therapeutics, Inc.
- **CENTRAL INDEX KEY:** 0001711786
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 821553794
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1 ROCKEFELLER PLAZA, SUITE 1039
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10020
- **BUSINESS PHONE:** 551-578-2261

**MAIL ADDRESS:**
- **STREET 1:** 1 ROCKEFELLER PLAZA, SUITE 1039
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10020

**HOTH THERAPEUTICS, INC.**

**1 Rockefeller Plaza, Suite 1039**

**New York, New York 10020**

January 3, 2023

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

United States Securities and Exchange Commission

100 F. Street, NE

Washington, DC 20549

Attention: Vanessa Robertson <br> Kevin W. Vaughn

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| | |
|:---|:---|
| **Re:** | **Hoth Therapeutics, Inc.** |
|  | **Form 10-K for the Fiscal Year Ended December 31, 2021** |
|  | **Filed March 30, 2022** |
|  | **File No. 001-38803** |

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Dear Ladies and Gentlemen:

This letter sets forth responses on behalf of Hoth Therapeutics, Inc., a Nevada corporation (the "Company"), to the comments received from the staff (the "Staff") of the Securities and Exchange Commission (the "Commission") set forth in your letter dated December 7, 2022 ("Comment Letter") regarding the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2021.

For the convenience of the Staff, each comment from the Comment Letter corresponds to the numbered paragraphs in this letter and is restated prior to the response to such comment.

<u>Form 10-K for the Fiscal Year Ended December 31, 2021</u>

<u>Management's Discussion and Analysis of Financial Conditions and Results of Operations</u>

<u>Results of Operations</u>

<u>Research and Development Expenses, page 45</u>

**1.** **Please disclose the costs incurred during each period presented for each of your key research and development projects. If you do not track your research and development costs by project, please disclose that fact and explain why you do not maintain and evaluate research and development costs by project. Provide other quantitative or qualitative disclosure that provides more transparency as to the type of research and development expenses incurred (i.e. by nature or type of expense) which should reconcile to total research and development expense on the Statements of Operations.** 

*Response*:

The Company intends to include disclosure regarding the costs incurred for each of its key research and development projects, including such quantitative and/or qualitative disclosure that provides more transparency as to the type of research and development expenses incurred, during each of the fiscal years ended December 31, 2022 and 2021 in its Annual Report on Form 10-K for the fiscal year ending December 31, 2022 (the "2022 Annual Report").

By way of example, the Company intends to include disclosure similar to the below in the 2022 Annual Report for the fiscal years ended December 31, 2022 and 2021.

For the year ended December 31, 2021, research and development expenses were approximately $7.5 million, of which approximately $0.2 million was related to licenses acquired and approximately $7.4 million was related to other research and development expenses. Specifically, during the year ended December 31, 2021, our research and development costs consisted primarily of the following costs for each of our key research and development projects: (i) BioLexa, approximately $1.7 million related to clinical trial costs; (ii) HT-001, approximately $4.1 million related to manufacturing, preclinical and clinical activities; (iii) HT-002, approximately $56,000 related to sponsored research; (iv) HT-003, approximately $0.4 million related to preclinical studies; (v) HT-004, approximately $17,000 related to sponsored research; (vi) HT-006, approximately $51,000 related to sponsored research; (vii) GW breath based diagnostic device, approximately $0.3 million related to research and development with respect to the design of device; and (viii) HT-KIT, approximately $0.4 million related to research and development manufacturing. In addition to the foregoing, we also incurred fees of approximately $0.2 million payable to members of our scientific advisory board for services.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| Hoth Therapeutics, Inc. | Hoth Therapeutics, Inc. |
| */s/* Robb Knie | */s/* Robb Knie |
| By: | Robb Knie |
| Title: | Chief Executive Officer |

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