Spruce Biosciences, Inc.

611 Gateway Blvd, Suite 740

South San Francisco, California 94080

 

April 5, 2023

 

Via EDGAR

 

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn: Jason Drory

 

RE: Spruce Biosciences, Inc.

Registration Statement on Form S-3

Filed March 16, 2023

File No. 333-270612

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective at 4:30 p.m. Eastern Time on April 7, 2023, or as soon thereafter as is practicable.

 

Once the above-referenced Registration Statement has been declared effective, please orally confirm that event with Alexa Smith of Cooley LLP, counsel to the Registrant, at (858) 550-6183.

 

Spruce Biosciences, inc.

 

By: /s/ Samir Gharib _

Samir Gharib

President and Chief Financial Officer

 

 

 

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