Tharimmune, Inc.
34 Shrewsbury Avenue
Red Bank, NJ 07701
July 8, 2025
VIA EDGAR
United States Securities and Exchange Commission
Division
of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Daniel Crawford
| Re: | Tharimmune, Inc. | |
| Registration Statement on Form S-3 | ||
| File No. 333-288518 | ||
| Filed July 3, 2025 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Tharimmune, Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 5:00 p.m., Eastern Daylight Time, on Wednesday, July 9, 2025, or as soon thereafter as possible. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Please notify Jeffrey Fessler of Sheppard Mullin Richter & Hampton LLP, counsel to the Company, at (212) 634-3067 as soon as possible as to the time the registration statement has been declared effective pursuant to this acceleration request.
| Very truly yours, | ||
| THARIMMUNE, INC. | ||
| By: | /s/ Sireesh Appajosyula | |
| Name: | Sireesh Appajosyula | |
| Title: | Chief Executive Officer | |
cc: Jeffrey Fessler, Sheppard Mullin Richter & Hampton LLP