# EDGAR Filing Document

**Accession Number:** 0001858685
**File Stem:** 0001493152-25-028149
**Filing Date:** 2025-12
**Character Count:** 2815
**Document Hash:** 060978a377a3266c4f671c1b0721f1d4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-028149.hdr.sgml**: 20260616

**ACCESSION NUMBER**: 0001493152-25-028149

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20251217

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Biofrontera Inc.
- **CENTRAL INDEX KEY:** 0001858685
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 473765675
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 120 PRESIDENTIAL WAY,
- **STREET 2:** SUITE 330
- **CITY:** WOBURN
- **STATE:** MA
- **ZIP:** 01801
- **BUSINESS PHONE:** 781-245-1325

**MAIL ADDRESS:**
- **STREET 1:** 120 PRESIDENTIAL WAY,
- **STREET 2:** SUITE 330
- **CITY:** WOBURN
- **STATE:** MA
- **ZIP:** 01801

![](formcorresp_001.jpg)

Biofrontera Inc. · 660 Main Street, First Floor · Woburn, MA 01801 · USA

***VIA EDGAR***

December 17, 2025

Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Biofrontera Inc.** <br> **Registration Statement on Form S-1 (File No. 333-291987)**<br> **Request for Acceleration of Effective Date** |

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Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Biofrontera Inc. (the "**Registrant**") hereby requests that the Securities and Exchange Commission (the "**Commission**") accelerate the effective date of the above-referenced Registration Statement on Form S-1 (as amended, the "**Registration Statement**") so that the Registration Statement will be declared effective as of 4:30 p.m. Eastern time, on December 19, 2025, or as soon thereafter as practicable. The Registrant hereby also authorizes Stephen Older and Andrew Terjesen of McGuireWoods LLP to orally modify or withdraw this request for acceleration.

Once the Registration Statement has been declared effective, please orally confirm that event with Stephen Older of McGuireWoods LLP at (212) 548-2122, or in his absence, Andrew Terjesen at (919) 835-5977.

Thank you for your assistance in this matter.

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| | | |
|:---|:---|:---|
|  | Very truly yours, | Very truly yours, |
|  | Biofrontera Inc. | Biofrontera Inc. |
| | */s/ E. Fred Leffler, III* | */s/ E. Fred Leffler, III* |
|  | Name: | E. Fred Leffler, III |
|  | Title: | Chief Financial Officer |

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| | |
|:---|:---|
| cc: | Hermann Luebbert |
|  | **Biofrontera Inc.** |
|  | Stephen Older |
|  | **McGuireWoods LLP** |

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Biofrontera Inc. . 660 Main Street, First Floor . Woburn, MA 01801 . USA <br> Contact Phone +1 781 245 1325 . E-Mail info-us@biofrontera.com . www.biofrontera-us.com