May 30, 2017

 

VIA EDGAR

 

Suzanne Hayes

Assistant Director

Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C.  20549

 

Re:      Diffusion Pharmaceuticals Inc.

Registration Statement on Form S-3 (File No. 333-218062)

 

Dear Ms. Hayes:

 

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Diffusion Pharmaceuticals Inc. (the “Company”) hereby requests that the effectiveness of the above-captioned Registration Statement be accelerated so that it will become effective as of 4:00 p.m. Eastern Time on June 1, 2017, or as soon thereafter as practicable.

 

 

If you have any questions, or if you require additional information, please do not hesitate to contact me at (212) 698-3616.

 

Sincerely,

 

/s/ David S. Rosenthal

 

David S. Rosenthal

 

Cc:          Dorrie Yale

 

David G. Kalergis

Ben L. Shealy

Diffusion Pharmaceuticals Inc.