<SEC-DOCUMENT>0001437749-18-000700.txt : 20180216
<SEC-HEADER>0001437749-18-000700.hdr.sgml : 20180216
<ACCEPTANCE-DATETIME>20180116215437
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001437749-18-000700
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180116

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Diffusion Pharmaceuticals Inc.
		CENTRAL INDEX KEY:			0001053691
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				300645032
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2020 AVON COURT
		STREET 2:		SUITE 4
		CITY:			CHARLOTTESVILLE
		STATE:			VA
		ZIP:			22902
		BUSINESS PHONE:		(434) 220-0718

	MAIL ADDRESS:	
		STREET 1:		2020 AVON COURT
		STREET 2:		SUITE 4
		CITY:			CHARLOTTESVILLE
		STATE:			VA
		ZIP:			22902

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RestorGenex Corp
		DATE OF NAME CHANGE:	20140307

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Stratus Media Group, Inc
		DATE OF NAME CHANGE:	20080722

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FERIS INTERNATIONAL, INC.
		DATE OF NAME CHANGE:	20080228
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:left;">January 16, 2018</p>

<p style="font-family: Times New Roman, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:left;"><u><b>VIA EDGAR </b></u></p>

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<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:left;">United States Securities and Exchange Commission</p>

<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:left;">Division of Corporation Finance</p>

<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:left;">100 F Street, NE</p>

<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:left;">Washington, DC 20549</p>

<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

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			<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>RE:</b></p>
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			<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>Diffusion Pharmaceuticals Inc.</b></p>
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			<td style="vertical-align:top;width:4%;">&nbsp;</td>
			<td style="vertical-align: top; width: 96%; padding-left: 9pt;"><b>Registration Statement on Form<font style="font-family:Times New Roman, Times, serif;font-size:10pt;">&nbsp;S-1</font></b></td>
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			<td style="vertical-align: top; width: 96%; padding-left: 9pt;"><b>File No.<font style="font-family:Times New Roman, Times, serif;font-size:10pt;">&nbsp;333-</font></b><font style="font-family:Times New Roman, Times, serif;font-size:10pt;"><b>222203</b></font></td>
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<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:left;">Ladies and Gentlemen:</p>

<p style="font-family: Times New Roman, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:24.5pt;">Pursuant to Rule<font style="font-family:Times New Roman, Times, serif;font-size:10pt;">&nbsp;461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Diffusion Pharmaceuticals Inc. (the &ldquo;Registrant&rdquo;) hereby respectfully requests, subject to telephone confirmation, that the effectiveness of the above-captioned Registration Statement be accelerated so that it will become effective as of 4:00 p.m. EST on January 17, 2018, or as soon thereafter as practicable, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission (the &ldquo;Staff&rdquo;). This request for acceleration is subject, however, to your receiving a telephone call prior to such time from our legal counsel, Dechert LLP, confirming this request. The Registrant hereby authorizes each of David Rosenthal and William Elder of Dechert LLP, counsel to the Registrant, to make such request on its behalf.</font></p>

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<p style="font-family:Times New Roman, Times, serif;font-size:12pt;margin:0pt;text-align:left;">&nbsp;</p>

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			<td style="vertical-align: middle; width: 60%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 40%;">Very truly yours,</td>
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			<td style="vertical-align: middle; width: 60%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 40%;">&nbsp;</td>
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			<td style="vertical-align: bottom; width: 60%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 40%;">
			<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:left;">DIFFUSION PHARMACEUTICALS INC.</p>
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			<td style="vertical-align: middle; width: 60%;">&nbsp;</td>
			<td colspan="1" style="vertical-align: middle; width: 40%;">&nbsp;</td>
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			<td style="vertical-align: top; width: 60%;">&nbsp;</td>
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			<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:left;">/s/ <font style="font-family:Times New Roman, Times, serif;font-size:10pt;">David G. Kalergis</font></p>
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			<td style="vertical-align: top; width: 60%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">
			<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:left;">David G. Kalergis</p>
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			<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:left;">Chief <font style="font-family:Times New Roman, Times, serif;font-size:10pt;">Executive Officer</font></p>
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