August 26, 2022

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 4720

100 F Street, N.E.

Washington, D.C. 20549

 

Re: Arch Therapeutics, Inc.
  Registration Statement on Form S-1
  File No. 333-267004
  CIK No. 0001537561
   
 

Acceleration Request

 

Requested Date:

August 30, 2022

 

Requested Time:

5:00 PM, Eastern Time

       

 

Dear Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Arch Therapeutics, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission (the “Commission”) at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Commission.

 

Please call Alan Wovsaniker of Lowenstein Sandler LLP at (973) 597-2564 to confirm the effectiveness of the Registration Statement or with any questions.

 

Sincerely,

 

ARCH THERAPEUTICS, INC.

   

By:

 

/s/ Michael S. Abrams

Name:

 

Michael S. Abrams

Title:

 

Chief Financial Officer