# EDGAR Filing Document

**Accession Number:** 0001818844
**File Stem:** 0001104659-26-007009
**Filing Date:** 2026-1
**Character Count:** 2328
**Document Hash:** ecf9078232df709ab8b7f1685e57d3e0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-007009.hdr.sgml**: 20260428

**ACCESSION NUMBER**: 0001104659-26-007009

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260127

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Dogwood Therapeutics, Inc.
- **CENTRAL INDEX KEY:** 0001818844
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 854314201
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 44 MILTON AVENUE
- **CITY:** ALPHARETTA
- **STATE:** GA
- **ZIP:** 30009
- **BUSINESS PHONE:** 8666208655

**MAIL ADDRESS:**
- **STREET 1:** 44 MILTON AVENUE
- **CITY:** ALPHARETTA
- **STATE:** GA
- **ZIP:** 30009

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Virios Therapeutics, Inc.
- **DATE OF NAME CHANGE:** 20201217

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Virios Therapeutics, LLC
- **DATE OF NAME CHANGE:** 20200721

**DOGWOOD THERAPEUTICS, INC.**

44 Milton Avenue

Alpharetta, GA 30009

January 27, 2026

<u>VIA EDGAR</u>

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Re: Dogwood Therapeutics, Inc. (the "**Company**") Registration Statement on Form S-3 (File No. 333-292750) (the "**Registration Statement**")

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the Company's above-referenced Registration Statement be accelerated so that the same will become effective at 5:00 p.m. ET on January 29, 2026, or as soon thereafter as is practicable.

It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Darrick M. Mix of Duane Morris LLP, by telephone at (215) 979-1206 or by email at dmix@duanemorris.com. The Company hereby authorizes Mr. Mix to orally modify or withdraw this request for acceleration.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| DOGWOOD THERAPEUTICS INC. | DOGWOOD THERAPEUTICS INC. |
| By: | */s/ Angela Walsh* |
| Name: | Angela Walsh |
| Title: | Chief Financial Officer |

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