December 18, 2020

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E., Mail Stop 3030

Washington, DC 20549

 

 

Attn: Jeffrey Gabor, Celeste Murphy
   
Re:

Sonoma Pharmaceuticals, Inc.

Registration Statement on Form S-3

Filed November 24, 2020, as amended

File No. 333-250925

   
Acceleration Request
 

Requested Date: December 22, 2020

Requested Time: 4:30 P.M. Eastern Standard Time

 

Dear Ms. Murphy:

 

Pursuant to Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, Sonoma Pharmaceuticals, Inc. (the “Company”), hereby requests that the above-captioned Registration Statement on Form S-3, as amended, (the “Registration Statement”) be accelerated to December 22, 2022 at 4:30 pm EST or as soon as practicable thereafter.

 

The cooperation of the staff in meeting the Company’s request is very much appreciated. Please call me at (617) 243-0060 if you have any questions or if we can otherwise be of assistance to you.

 

 

Very truly yours,

 

Sonoma Pharmaceuticals, Inc.

/s/ Amy Trombly

By: Amy Trombly

       Chief Executive Officer