<SEC-DOCUMENT>0001213900-14-006672.txt : 20150130
<SEC-HEADER>0001213900-14-006672.hdr.sgml : 20150130
<ACCEPTANCE-DATETIME>20140916084324
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-14-006672
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140916

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RELMADA THERAPEUTICS, INC.
		CENTRAL INDEX KEY:			0001553643
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				455401931
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		546 FIFTH AVENUE, 14TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036
		BUSINESS PHONE:		212-702-7163

	MAIL ADDRESS:	
		STREET 1:		546 FIFTH AVENUE, 14TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CAMP NINE, INC.
		DATE OF NAME CHANGE:	20120706
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">Relmada Therapeutics, Inc.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">546 Fifth Avenue, 14th Floor</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">New York, NY 10036</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: right">September 15, 2014</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>VIA EDGAR</U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">J. Nolan McWilliams</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Attorney-Advisor</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Division of Corporation Finance</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Securities and Exchange Commission</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">100 F Street N.E.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Washington, D.C. 20549</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"></P>

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    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 5%"><B>Re:</B></TD>
    <TD STYLE="width: 90%"><FONT STYLE="font: normal 10pt Times New Roman, Times, Serif"><B>Relmada Therapeutics, Inc. (Formerly
    Camp Nine, Inc.)</B></FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><B>Registration
Statement on Form S-l </B></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Filed June 27, 2014</B></FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><B>File No. 333-197109</B></TD></TR>
</TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"></P>



<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Dear Mr. McWilliams:</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">We are in receipt of your comment letter
dated July 24, 2014 regarding the above referenced filing. As requested in your letter, we have provided responses to the questions
raised by the staff. For your convenience, the matters are listed below, followed by Relmada Therapeutics, Inc.&rsquo;s (the &ldquo;Company&rdquo;)
responses:</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 31.2pt; background-color: white"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 31.2pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 31.2pt; background-color: white"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">                                                                                                                                                                      <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify"><FONT STYLE="letter-spacing: 0"><U>General</U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.15pt">1.</FONT></TD><TD STYLE="text-align: justify">Refer
                                         to the press release dated July 1, 2014 located on the Relmada.com website. Please tell
                                         us whether you intend that this press release does not constitute a &ldquo;prospectus&rdquo;
                                         as defined in Section 2(a)(10) of the Securities Act of 1933. To the extent you believe
                                         this press release complies with Rule 134 under the Securities Act, please address this
                                         in your response.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 11.5pt 0 65.5pt; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt; text-align: center; padding-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; padding-left: 0; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We
    intend that this press release does not constitute a &ldquo;prospectus&rdquo; as defined in Section 2(a)(10) of the Securities
    Act of 1933. We believe that the release substantially complies with Rule 134 under the Securities Act because the release
    repeats information previously disclosed by the Company in earlier press releases and limits the disclosure to factual information
    about the Company <FONT STYLE="font-size: 10pt">and a brief indication of the general type of business of the company. To
    the extent that the release does not comply with Rule 134, the Company is willing to include disclosure in the registration
    statement regarding such risk.</FONT></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 11.5pt 0 65.5pt; background-color: white">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.15pt">2.</FONT></TD><TD STYLE="text-align: justify">Additionally, forward-looking statements made by issuers of penny stock are excluded from the safe harbors in the Private Securities
Litigation Reform Act. Please confirm that for so long as you issue penny stock, you will refrain from referencing the PSLRA safe
harbors in your press releases and Exchange Act reports.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="letter-spacing: -0.7pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 11.5pt 0 65.5pt; background-color: white"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt; text-align: center; padding-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; padding-left: 0; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We herby confirm that for so long as the Company <FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif; color: black">issues
penny stock, the Company will refrain from referencing the PSLRA safe harbors in its press releases and Exchange Act reports.</FONT></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 11.5pt 0 65.5pt; background-color: white"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 11.5pt 0 65.5pt; background-color: white"></P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.8pt">3.</FONT></TD><TD STYLE="text-align: justify">The financial statements should be updated, as necessary, to comply with Rule 8-08 of Regulation S-X at the effective date
of the registration statement.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We acknowledge that the financial statements will be updated, as necessary, to comply with Rule 8-08 of Regulation S-X at the effective date of the registration statement.&nbsp;&nbsp;We have included the audited financial statements for the six months transition period ended June 30, 2014 in the registration statement. </FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 38.15pt; text-indent: -34.1pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 38.15pt; text-indent: -34.1pt; background-color: white"></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 38.15pt; text-indent: -34.1pt; background-color: white"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 38.15pt; text-indent: -34.1pt; background-color: white">&nbsp;&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.45pt">4.</FONT></TD><TD>Provide a currently dated consent from the independent public accountant in any amended filing.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 38.15pt; text-indent: -34.1pt; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have included a currently dated consent from our auditor as Exhibit 23.1 to the Form S-1/A.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 38.15pt; text-indent: -34.1pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="letter-spacing: 0"><U>Outside
front Cover of Prospectus</U></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 5.3pt; background-color: white">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.65pt">5.</FONT></TD><TD STYLE="text-align: justify">Please revise the cross-reference to the risk factors section to point to the correct page.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 38.15pt; text-indent: -34.1pt; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have revised the cross-reference to the risk factors section to point to the correct page in the Form S-1/A.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 38.15pt; text-indent: -34.1pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="letter-spacing: -0.05pt"><U>Prospectus
Summary, page 1</U></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 5.75pt; background-color: white">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.65pt">6.</FONT></TD><TD STYLE="text-align: justify">Please balance the discussion under Business Overview by disclosing in one of the opening paragraphs
that you have not generated revenues and do not anticipate generating revenues for the foreseeable future, that your auditor has
expressed a substantial doubt as to your ability to continue as a going concern, and disclose your net losses for the most recently
completed fiscal year and interim period.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 38.15pt; text-align: justify; text-indent: -34.1pt; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding: 0; text-indent: 0">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify; background-color: white">We
        have included disclosure that we have not generated revenues and do not anticipate generating revenues for the foreseeable future.
        We also have disclosed our net losses for the most recently completed fiscal year. Finally, the auditor did not include a going
        concern opinion in the most recent audited financial statements for the  transition period ended June 30, 2014.</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 11.5pt 0 0">&nbsp;</P></TD></TR>
</TABLE>
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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.8pt">7.</FONT></TD><TD STYLE="text-align: justify">Please revise the discussion to clarify and distinguish what products and processes you have developed
and the activities in which you intend to engage compared to those developed or to be undertaken by third parties. In this regard
we note the statements concerning your development of highly efficient clinical programs to deliver valuable products in areas
of high unmet medical need, and the statements on page 59 concerning your agreements with Malvern Consulting Group Inc. for d-methadone
product development and to Scilucent, Inc. for levorphanol.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;&nbsp;</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE: </B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have revised the disclosure to include the processes for which the management team will be responsible.&nbsp;&nbsp;We have also revised the disclosure on page 59 to indicate that Scilucent is used by the company as a regulatory consultant. Malvern also was only used as a regulatory consultant but no longer provides services to the Company. </FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 3.85pt; background-color: white">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.9pt">8.</FONT></TD><TD STYLE="text-align: justify">Please tell us whether any of the data provided by the listed sources here and in your business
section, such as the data from other third-party sources and industry publications, were commissioned by you for use in connection
with the registration statement. If so, please file consents pursuant to Rule 436 of the Securities Act as exhibits to your registration
statement.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.9pt; text-align: justify; text-indent: -34.1pt; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">None of the data provided by the listed sources in the summary section and in our business section, such as the data from other third-party sources and industry publications, were commissioned by us for use in connection with the registration statement.&nbsp;&nbsp;All information is publically available.</FONT></TD></TR>
</TABLE>
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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.7pt">9.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="letter-spacing: -0.1pt">We note that you include sales data for established products
sold by larger and better-funded competitors as indicative of the potential market for your products. To the extent you reference
sales of competitors&rsquo; products, please place this and other market data in context by discussing your competitive position
in light of your size and stage of product development, as well as how your strategy of relying on off-patent drugs and repurposed
drugs influences your competitive position and the comparability of the data you cite.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.9pt; text-align: justify; text-indent: -34.1pt; background-color: white"><FONT STYLE="letter-spacing: -0.15pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have added a new paragraph on page 1 to address comment 9.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in; background-color: white">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -1pt">10.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">Please define the term &ldquo;in-license&rdquo; the first
time it is used and briefly explain how in-licensing will allow you to &ldquo;accelerate the pathway to become a fully integrated
pain specialty biopharmaceutical company&rdquo; and expand upon your plans for any in-licensing arrangements here and in the business
section. Please tell us whether you have entered into any such agreements, and if so, please file any material agreements as exhibits.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.9pt; text-align: justify; text-indent: -34.1pt; background-color: white"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; letter-spacing: -0.05pt">We have defined term &ldquo;in-license&rdquo; the first time it is used and briefly explained how in-licensing will allow us to &ldquo;accelerate the pathway to become a fully integrated pain specialty biopharmaceutical company&rdquo;.&nbsp;&nbsp;We currently do not have any plans for any in-licensing arrangements and have not entered into any such arrangements to date.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 5.05pt; background-color: white">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -1pt">11.</FONT></TD><TD STYLE="text-align: justify">Please clarify where in the clinical trial process your product candidates currently stand, as
you have only filed one investigational new drug application (&ldquo;IND&rdquo;), and appear to be in preclinical stages for two
of your product candidates. We also note your disclosure here that you have &ldquo;an early stage pipeline of product candidates
which are briefly described in the business section of this document,&rdquo; and on page 59 referring to &ldquo;an early stage
pipeline of an additional three products,&rdquo; yet it appears that an expanded discussion of these products has been omitted.
Accordingly, please revise this section and your business section to thoroughly discuss your product pipeline.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="letter-spacing: -1pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding: 0; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have expanded our disclosure on our product pipeline status is the summary section and business sections.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="letter-spacing: -1pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.85pt">12.</FONT></TD><TD STYLE="text-align: justify">We note your statement that your &ldquo;open-label Phase I/IIa study at the Memorial Sloan Kettering
Cancer Center showed that d-methadone was safe and well tolerated with 75% of the patients completing the study finding d-methadone
to be moderately or very effective,&rdquo; and that your d-methadone can leverage the established analgesic efficacy and use of
methadone &ldquo;without its safety hazard.&rdquo; Please qualify these statements by clearly indicating, if true, that the FDA
has not concluded that your specific product candidates are safe.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><FONT STYLE="letter-spacing: -0.15pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have qualified the above statements by clearly indicating that the FDA has not concluded that d-methadone is safe.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="letter-spacing: -0.85pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -1.05pt">13.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">Please explain what you mean by &ldquo;develop d-methadone
as an innovative NMDA antagonist to platform to treat neuropathic pain or other potential conditions.&rdquo;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.55in; text-indent: -32.65pt; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have expanded on what we mean by <FONT STYLE="letter-spacing: -0.05pt">&ldquo;develop d-methadone as an innovative NMDA antagonist to platform to treat neuropathic pain or other potential conditions.&rdquo;</FONT></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -1.05pt">14.</FONT></TD><TD STYLE="text-align: justify">Please provide support for the statements on pages 1 and 52 that &ldquo;levorphanol has also been
shown to partially reverse analgesic tolerance to morphine and may therefore benefit patients who are tolerant to the analgesic
effects of their current opioid,&rdquo; and that &ldquo;historically both patients and doctors prefer oral dosing versus sublingual
or patch products [of buprenorphine],&rdquo; and on page 54 that MepiGel &ldquo;is anticipated to compete with topical Lidoderm
patch . . . .&rdquo;</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have provided support for the statements above or qualified the statement stating that it is our belief.</FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in"><U></U></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in"><U></U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><U>Risk Factors, page 4</U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in"><U></U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><U>Risks Related to Our Business, page 4</U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in"><U></U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><U>International commercialization of our product
candidates faces significant obstacles, page 4</U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -1pt">15.</FONT></TD><TD STYLE="text-align: justify; padding-right: 0">We note your disclosure that you &ldquo;may plan to commercialize some of
[y]our products internationally through collaborative relationships with foreign partners.&rdquo; Please tell us whether you have
approached any potential partners, and to the extent you currently have any material agreements with foreign partners, please file
them as exhibits.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 24pt 0 0; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have not approached any potential partners to commercialize our products.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 24pt 0 0; background-color: white"><FONT STYLE="letter-spacing: -1pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><U>Risks Related to Clinical and Regulatory Matters,
page 6</U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in"><U></U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><U>Some of our products for clinical trials are
manufactured outside the United States, page 10</U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -1pt">16.</FONT></TD><TD STYLE="text-align: justify">We note your disclosure that you manufacture some products outside of the United States. Please
revise your business section to discuss your manufacturing arrangements, and to the extent you have any material agreements file
them as exhibits.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><FONT STYLE="letter-spacing: -1pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding: 0; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Relmada manufactures some products outside the United States for development and to conduct human clinical studies either in the US or outside the US. These products are for development purposes only, and not for commercial manufacturing. There is no material agreement.&nbsp;&nbsp;We have included this disclosure on page 10.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in"><U></U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in"><U></U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><U>If the supplier of active pharmaceutical ingredient
(API) or pharmaceutical excipient, page 10</U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.9pt">17.</FONT></TD><TD STYLE="text-align: justify">We note your disclosure that you have a &ldquo;single source for [y]our supply of levorphanol&rdquo;
and that interruption in the supply of levorphanol could have a material adverse effect on your business. Please revise your business
section to identify this source and file any agreement with this provider as an exhibit, or explain to us why you do not believe
it is material.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-align: justify; text-indent: -0.45in; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding: 0; text-indent: 0">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Relmada relies on a single
source of API for levorphanol for the development of the product. Currently this single source supplies the API for research and
development purposes only. There is no material agreement for commercial supply at this time. We have included this statement
in the business section.&nbsp;</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-indent: -0.45in; background-color: white"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 4.8pt; background-color: white"><FONT STYLE="letter-spacing: -0.2pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 4.8pt; background-color: white"></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 4.8pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="letter-spacing: -0.2pt"><U>We
rely on third parties to conduct our clinical trials, page 12&nbsp;</U></FONT></P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -1.1pt">18.</FONT></TD><TD STYLE="text-align: justify">We note your disclosure that you have relied on third parties to conduct clinical trials. Please
revise the summary and business section to disclose the terms of your arrangements with any third parties that you utilize in conducting
clinical trials. Please also file any material agreements with these parties as exhibits and disclose the nature of any fees, royalties,
or profit sharing that these agreements contemplate.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-align: justify; text-indent: -0.45in; background-color: white"><FONT STYLE="letter-spacing: -0.15pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have revised the disclosure to indicate that we currently do not have any ongoing trials.&nbsp;&nbsp;We also do not currently have any arrangements with any third parties for trials.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="letter-spacing: -0.05pt"><U>Our patent
position is highly uncertain and involves complex legal and factual questions, page 17</U></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.9pt">19.</FONT></TD><TD STYLE="text-align: justify">We note your disclosure concerning pending patent applications by you and your licensors here,
and your disclosure on page 55 that you have a &ldquo;substantial&rdquo; intellectual property portfolio comprised of &ldquo;several
patents and patent applications.&rdquo; Please revise this risk factor to include a brief discussion of your most material patents,
the product candidates or technology to which they relate, the jurisdictions in which they were granted, and the expected expiration
date of the patent protection. Additionally, if the patents are subject to a license agreement that may be terminated resulting
in the loss of patent protection, please disclose.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-align: justify; text-indent: -0.45in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-align: justify; text-indent: -0.45in; background-color: white"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have revised the disclosure in the risk factor per the comment above.</FONT></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="letter-spacing: -0.05pt"><U>Risks
Related to Ownership of Our Common Stock, page 22 </U></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="letter-spacing: -0.05pt"><U>Our Common
Stock may be deemed a &ldquo;penny stock,&rdquo; page 23</U></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in"><FONT STYLE="letter-spacing: -0.05pt"><U></U></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.55pt">20.</FONT></TD><TD STYLE="text-align: justify">Please reconcile your disclosure here that penny stock rules apply to &ldquo;companies whose common
stock is not listed on The Nasdaq Stock Market or other national securities exchange and trades at less than $4.00 per share, other
than companies that have had average revenue of at least $6,000,000 for the last three years or that have tangible net worth of
at least $5,000,000&rdquo; and the disclosure on page 25 that &ldquo;[p]enny stocks generally are equity securities with a price
of less than $5.00 . . . .&rdquo;</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have revised the disclosure on page 23 to state that penny stock rules apply stock that trades at less than $5.00 per share, and not $4.00 per share.</FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 4.3pt; background-color: white"></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 4.3pt; background-color: white">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white"><U>Dilution<FONT STYLE="letter-spacing: -0.4pt">,
page 25</FONT></U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 4.3pt; background-color: white">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.55pt">21.</FONT></TD><TD STYLE="text-align: justify">Please discuss the potential dilutive effect to stockholders that may occur if your warrants are
exercised.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-indent: -33.85pt; background-color: white"><FONT STYLE="letter-spacing: -0.2pt">&nbsp;</FONT></P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We
        have included a discussion of the potential dilutive effect to stockholders that may occur if our warrants are exercised.</FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="letter-spacing: -0.2pt"><U>Selling Stockholders, page 25</U></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 4.1pt; background-color: white; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 4.1pt; background-color: white"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.5pt">22.</FONT></TD><TD STYLE="text-align: justify">We note that many of the listed selling stockholders are entities, rather than natural persons.
For all selling stockholders that are not natural persons, please identify the person or persons who have voting or investment
control over the company&rsquo;s securities that the entity owns in the footnotes to the table. In this regard, we note that the
following entities do not have a voting person disclosed: Cornell Research Foundation, Kermit E Reynolds Jr Family LLC, Maurice
Schwartz &amp; Sons Partnership, Octet Investment Ltd, Principle Financial Holdings LLC, Rippee Mineral Management LLC, Rs Draughting
&amp; Engineering Services Ltd., and Standard Sand &amp; Silica Co Inc. Please also fill in all blank spaces in the footnotes to
this table in your next amendment.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-align: justify; text-indent: -33.85pt; background-color: white"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We updated the footnote table to identify all of the person or persons who have voting or investment control over the Company&rsquo;s securities that are owned by entities.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-indent: -33.85pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="letter-spacing: -0.2pt"><U>Description
of Business, page 52</U></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 5.05pt; background-color: white">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.45pt">23.</FONT></TD><TD STYLE="text-align: justify">Please significantly revise this section to include the information required by Item 101(h)(4)
of Regulation S-K. For instance, disclose in greater detail your distribution methods, the development status of your lead products
and pipeline products, the sources and availability of raw materials and the names of principal suppliers, the effect of existing
or probable governmental regulations on your business, the costs and effects of compliance with environmental laws, and an estimate
of the amount spent during each of the last two fiscal years on research and development activities. Please also clarify your role
in the design, manufacturing and production of these products versus your suppliers&rsquo; and other third parties&rsquo; roles.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; padding-left: 0">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">We do not currently
have any products that are manufactured or marketed so we do not have any distribution methods or principal suppliers. We have
included a development status of each of our products in the business section. The effect of existing or probable governmental
regulations on our business is discussed on page 56. We do not incur any costs and effects of compliance with environmental laws.
We have included the amount we have spent on research and development for the past two fiscal years. We have also clarified our
role in the design, manufacturing and production of our products versus your suppliers&rsquo; and other third parties&rsquo; roles.&nbsp;</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="letter-spacing: -0.45pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white"></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">23.</TD><TD STYLE="text-align: justify">Please include the information required by Item 102 of Regulation S-K.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have included the information required by Item 102 of Regulation S-K.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.45pt">25.</FONT></TD><TD STYLE="text-align: justify">Please revise this section to include a section discussing the status and results of your clinical
trials, including recent results and planned future development.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-align: justify; text-indent: -33.85pt; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have revised this section to include a development status for each of our products.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 299.5pt 0 4.3pt; background-color: white"><FONT STYLE="letter-spacing: -0.25pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="letter-spacing: 0"><U>Company
Overview, page 52</U></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 299.5pt 0 4.3pt; background-color: white"><FONT STYLE="letter-spacing: -0.3pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.65pt">26.</FONT></TD><TD STYLE="text-align: justify">We note your references to proprietary systems in your LevoCap ER, BuTab ER, and MepiGel products.
Please clarify the elements of these products that are proprietary, and to what extent you have patent protection for these systems.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.45pt; text-indent: -33.6pt; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Relmada has filed multiple patent applications for our products for our proprietary systems. These patent applications are currently pending. Please refer to comment 19.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.45pt; text-indent: -33.6pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="letter-spacing: 0"><U>Product
Development, page 55</U></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 4.3pt; background-color: white">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.5pt">27.</FONT></TD><TD STYLE="text-align: justify">It appears that you have filed an investigational new drug (IND) application for LevoCap ER, but
not d-methadone, BuTab ER, or MepiGel. Please disclose the identity of the filers and dates the application was filed for LevoCap,
and explain to us why INDs have not been filed for your other product candidates.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.45pt; text-indent: -33.6pt; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding: 0; text-indent: 0">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">We have disclosed the identity
of the filer and the dates the application was filed for LevoCap. The IND.s for BuTab and MepiGel will be filed with the FDA when
the projects reach the regulatory requirement stage in the US. An IND for D-methodone was filed by Memorial Sloan Kettering Hospital.&nbsp;</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 4.3pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="letter-spacing: 0"><U>Intellectual
Property Portfolio and Market Exclusivity, page 55</U></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 4.3pt; background-color: white">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.45pt">28.</FONT></TD><TD STYLE="text-align: justify">We note your disclosure that you believe &ldquo;Relmada&rsquo;s technology and products are protected
by an extensive intellectual property estate of several patents or patent applications&rdquo; and that you &ldquo;have secured
an intellectual property portfolio comprised of several patents and patent applications.&rdquo; Please disclose in this section
the number of issued material patents, if any, covering your products. As to each material patent related to your products, please
disclose the following information:</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.3in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; letter-spacing: 0.35pt">&#183;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; letter-spacing: 0.35pt">the expiration date of the patent;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.3in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; letter-spacing: 0.35pt">&#183;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; letter-spacing: 0.3pt">the jurisdiction covered by the patent;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 10pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.3in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; letter-spacing: 0.35pt">&#183;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; letter-spacing: 0.25pt">the type of protection afforded by each such
patent; and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.3in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; letter-spacing: 0.35pt">&#183;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; letter-spacing: 0.2pt">whether the patent is owned by or licensed
to the company.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.55in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.55in; text-align: justify">As to any licensed material
patent related to your products, please indicate from whom the patent was licensed and describe all material terms of the license
agreement, including its duration and any conditions that must be satisfied in order to maintain the license. Please file all material
license agreements as exhibits.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.55in; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have disclosed the information requested regarding our patents and patent applications. We do not believe that the Cornell License Agreement is material to the Company. </FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 23.05pt 0 37.45pt; text-indent: -33.6pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="letter-spacing: -0.2pt"><U>Key
Strengths, page 55</U></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 4.55pt; background-color: white">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.45pt">29.</FONT></TD><TD STYLE="text-align: justify">Please explain the reference to &ldquo;Exhibit 1&rdquo; in the second bullet point of this subsection.
We are unable to locate this exhibit in the prospectus.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="letter-spacing: -0.15pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have removed the reference to &ldquo;Exhibit 1&rdquo; in the second bullet point of this subsection.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="letter-spacing: -0.45pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="letter-spacing: -0.45pt"><U>Competition
Overview, page 56</U></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="letter-spacing: -0.45pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.2pt">30.</FONT></TD><TD STYLE="text-align: justify">Please disclose the names and products of any other companies that are developing or have developed
similar products.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><FONT STYLE="letter-spacing: -0.2pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding: 0; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">We believe that was have disclosed the competitive landscape in the second and third paragraphs of the Competition Overview section of the registration statement.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 40.1pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="letter-spacing: -0.2pt"><U>Government
Regulation, page 56</U></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 207.35pt 0 5.3pt; background-color: white">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.5pt">31.</FONT></TD><TD STYLE="text-align: justify">Please expand this section to describe the status of your products within the FDA approval process,
e.g., what type of applications have been submitted, when, the nature of designations assigned by the FDA to your products, the
basis for your belief that your products will be eligible for 505(b)(2) registration with the FDA, and why you believe your &ldquo;two
tiered&rdquo; approach will reduce overall clinical development risks. We note that you have received two 7-year FDA Orphan Drug
market exclusivities for MepiGel. Please tell us when you received these exclusivities, and disclose all material details of any
communications with the FDA here. Please also clarify that although you may pursue a 505(b)(2) pathway, that approval is not guaranteed
by the FDA. Additionally, please clarify what you mean by the phrase on page 54 that you will &ldquo;pursue the development of
d-methadone via the traditional NDA route.&rdquo;</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 24pt 0 38.4pt; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have revised the disclosure on page 56 and 54.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 24pt 0 38.4pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="letter-spacing: -0.05pt"><U>Market
Price of and Dividends on Our Common Stock and Related Stockholder Matters, page 57 </U></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.55pt">32.</FONT></TD><TD STYLE="text-align: justify">Please revise to include the high and low bid information for your common stock for each full quarterly
period within the two most recent fiscal years and any subsequent interim period for which financial statements are included. Refer
to Item 201(a)(1)(iii) of Regulation S-K.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 4.1pt; background-color: white"><FONT STYLE="letter-spacing: -0.2pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have revised the disclosure to include the high and low bid information for your common stock for each full quarterly period within the two most recent fiscal years.&nbsp;&nbsp;There is no interim period for which financial statements are included.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 4.1pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 4.1pt; background-color: white"></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;<BR>
<FONT STYLE="letter-spacing: -0.3pt"><U>Management&rsquo;s Discussion and Analysis, page 59</U></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 4.3pt; background-color: white">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.55pt">33.</FONT></TD><TD STYLE="text-align: justify">Please briefly explain why it is appropriate to characterize your product portfolio as &ldquo;diversified&rdquo;
given that no products are currently approved for sale and you have not generated revenues and do not expect to generate revenues
for the foreseeable future from these products.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-align: justify; text-indent: -34.1pt; background-color: white"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; padding-left: 0">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0; background-color: white">We
        feel that it is appropriate to characterize our product portfolio as &ldquo;diversified&rdquo; because if our products are developed
        and approved in the way that we are planning these products will be diversified in the marketplace.</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 11.5pt 0 0">&nbsp;</P></TD></TR>
</TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.5pt"><BR>
34.</FONT></TD><TD STYLE="text-align: justify">Please characterize as a belief the statement that your &ldquo;efforts are guided by the internationally
recognized scientific expertise of [your] research team with inputs from a world-class scientific advisory board.&rdquo;</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-indent: -34.1pt; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE: </B></FONT></TD>
    <TD STYLE="width: 78%; padding-left: 0; text-align: justify; text-indent: 0; padding-right: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have revised the disclosure to characterize as a belief the statement that our &ldquo;efforts are guided by the internationally recognized scientific expertise of [our] research team with inputs from a world-class scientific advisory board.&rdquo;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-indent: -34.1pt; background-color: white">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.6pt">35.</FONT></TD><TD STYLE="text-align: justify">We note your statement that &ldquo;[a]s of now none of [y]our drugs have been approved for sale
in the United States or elsewhere&rdquo; and that you have no &ldquo;sales or marketing infrastructure.&rdquo; Please revise to
disclose this in your summary and business section.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-indent: -34.1pt; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have revised our summary and business sections to include the statement above.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-indent: -34.1pt; background-color: white">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.5pt">36.</FONT></TD><TD STYLE="text-align: justify">We note your disclosure that &ldquo;[c]onsulting fees were paid to Malvern Consulting Group Inc.
for d-methadone product development and to Scilucent, Inc. for levorphanol product development.&rdquo; Please file these agreements
as exhibits or tell us why you do not believe they are material.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-align: justify; text-indent: -34.1pt; background-color: white"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We do not believe that these agreements are material to the Company.&nbsp;&nbsp;There is currently no work being conducted under the Malvern Consulting Group agreement and under the Scilucent agreement, Scilucent only acts as a regulatory consultant, to give us regulatory advice, as requested.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-indent: -34.1pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="letter-spacing: 0"><U>Discussion
of the Acquisition of Medeor, page 60</U></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 5.05pt; background-color: white">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.6pt">37.</FONT></TD><TD STYLE="text-align: justify">Please revise your discussion of the acquisition of the Medeor research and development project
for consistency with the disclosure in Note 6 on page F-25. The discussion here should include the acquisition of the agreement,
the valuation of common stock, and the accounting treatment thereof.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-indent: -34.1pt; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">On page 60 we have revised our discussion of the acquisition of the Medeor research and development project for consistency with the disclosure in Note 6 on page F-25.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-indent: -37.7pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-indent: -37.7pt; background-color: white"></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-indent: -37.7pt; background-color: white">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0; background-color: white"><U>Liquidity,
page 62</U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-indent: -34.1pt; background-color: white">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">38.</TD><TD STYLE="text-align: justify">Please disclose how long you expect you can continue operations with your current funds combined with any expected proceeds
from this offering.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; padding-left: 0; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have disclosed how long we expect&nbsp;&nbsp;to continue operations with our current funds combined with any expected proceeds from this offering.</FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt">39.</FONT></TD><TD STYLE="padding-right: 0.05in; text-align: justify">Your disclosure on page F-38 indicates that, as of March 31, 2014, the December 2012 Notes Payable
were still in default. Please revise your discussion here to address this situation, possible cures, and the financial impact to
you should you not be able to repay the note.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-indent: -34.1pt; background-color: white"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify">On May 20, 2014, the Company completed
a share exchange with Camp Nine, Inc. As a result of the share exchange, the outstanding December 2012 Notes Payable were exchanged
for common stock of Camp Nine. Therefore, there are no longer any notes outstanding.</TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-indent: -37.7pt; background-color: white">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Directors and Executive Officers,
page 66</U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">40.</TD><TD STYLE="text-align: justify">Please provide the business experience during the past five years for Mr. Traversa and Mr. Salinas.
In your revised discussion, include all the information required by Item 401(e)(1) of Regulation S-K. Please also disclose any
past and present association between Mr. Traversa and Actinium Pharmaceuticals, Inc.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-indent: -34.1pt; background-color: white"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify">We have revised the disclosure
to include the business experience during the past five years for Mr. Traversa and Mr. Salinas. We have also disclosed any past
and present association between Mr. Traversa and Actinium Pharmaceuticals, Inc.</TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 37.7pt; text-indent: -37.7pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Involvement in Certain Legal Proceedings,
page 68</U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">41.</TD><TD STYLE="text-align: justify">You qualify your discussion of the involvement of directors and executive officers in legal proceedings
with the phrase &ldquo;to our knowledge.&rdquo; Please remove this, as the company is in a position to know whether there are any
legal actions pending against it and its directors and executive officers.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="padding-right: 11.5pt; width: 10%"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="padding-right: 0; text-align: justify; width: 78%"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have removed the phrase &ldquo;to
our knowledge&rdquo; in the registration statement.</FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Executive Compensation, page 69</U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">42.</TD><TD STYLE="text-align: justify">Please revise to provide a narrative to the summary compensation table. Refer to Item 402(o) of
Regulation S-K. In this regard, we note your disclosure concerning your Option Plan.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="padding-right: 11.5pt; width: 10%"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="padding-right: 0; text-align: justify; width: 78%">We have provided a narrative of
the compensation arrangements with our executive officers.<FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;&nbsp;</P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in"><U>Scientific
Advisory Board, page 70</U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">43.</TD><TD STYLE="text-align: justify"><FONT STYLE="letter-spacing: -0.1pt">We note your disclosure that the Scientific Advisory Board
members receive &ldquo;cash compensation for their service,&rdquo; and on page 72 that they &ldquo;may be entitled to . . . shares
pursuant to consulting agreements with the Company.&rdquo; Please discuss in greater detail the terms of the compensation arrangement
with your Scientific Advisory Board.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have expanded our disclosure on our compensation arrangements with our Scientific Advisory Board members. </FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><U>Security Ownership of Certain Beneficial Owners and Management,
page 71 </U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">44.</TD><TD>Please expand footnote 1 to disclose the natural person(s) with voting and investment power over the shares held by Southern
Biotech, Inc.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have expanded footnote 1 to disclose the natural person with voting and investment power over the shares held by Southern Biotech, Inc.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Description of Securities, page 74</U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">45.</TD><TD STYLE="text-align: justify">We note the statement that the &ldquo;following summary of [y]our capital stock is subject in all
respects to applicable Nevada law. . . .&rdquo; Please remove this statement, as it is not appropriate to qualify information in
the registration statement by reference to information not included in the registration statement or filed as an exhibit.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have removed the statement that the summary of our capital stock is subject in all respects to Nevada law.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">46.</TD><TD STYLE="text-align: justify">Please disclose how many advisory
firm warrants are currently issued and outstanding.</TD></TR></TABLE>



<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">On page 74 of the registration statement we have disclosed that in connection with the agreement with the Advisory Firm, the we agreed to issue to the Advisory Firm warrants to purchase 12% of the fully diluted shares of the Company.&nbsp;&nbsp;&nbsp;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">47.</TD><TD STYLE="text-align: justify">Please revise the disclosure on page 77 under the &ldquo;listing&rdquo; subheading to clarify that
your common stock is quoted on the OTCQB.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; padding-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have revised the disclosure on page 77 under the &ldquo;listing&rdquo; subheading to clarify that our common stock is quoted on the OTCQB.</FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><U>Notes to Financial Statements, page F-10 Note
3 &ndash; Notes Payable, page F-14</U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in"><U></U></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">48.</TD><TD STYLE="text-align: justify">We note that both the December 2012 and the September 2013 Notes Payable were issued at a discount
and with warrants to purchase common stock, and that you have amortized both the discount and the fair value of the warrants over
the term of the notes. Please revise your disclosure here, in the Liquidity section, and in the interim financial statements to
indicate the effective interest rate of each set of Notes. Please refer to ASC 835-30-45-2.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have revised the notes to the financial statements to indicate the effective rate of each set of notes.&nbsp;&nbsp;The notes converted to common stock upon the closing of the share exchange on May 20, 2014; so we have not indicated the effective interest rate in the liquidity section of the MD&amp;A.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Note 4 &ndash; Derivative Liabilities,
page F-15</U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">49.</TD><TD STYLE="text-align: justify">We note your disclosure here and in Note 6 on page F-25 that you used third party valuations to
determine the fair value of your common stock, and that these valuations were used in the valuation of derivatives and stock compensation
expense. Please revise your disclosure to name such experts, and obtain and file their consent under Item 601 of Regulation S-K.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have disclosed the name of the valuation firm on page F-15 and included their consent as Exhibit 23.2 to the Form S-1/A.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><U>Note 6 &ndash; Related Party Transactions,
page F-24</U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.05in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><U>Wonpung Mulsan</U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 3.3in 0 0.05in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">50.</TD><TD STYLE="text-align: justify">Please revise your disclosure here and in Note 8 to include the material terms of the license and
development agreement with Wonpung.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We have revised our disclosure in Note 6 and in Note 8 to include the material terms of the license and development agreement with Wonpung.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Acquisition of Medeor, page F-25</U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">51.</TD><TD STYLE="text-align: justify">Please revise your discussion of the acquisition of the Medeor research and development project
to include the material terms of the royalty and milestone payments of the third party license agreement. Your disclosure in Note
8 on page F-27 should be similarly revised.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Given
    the Company&rsquo;s cash position,  timing and amounts of any future payments, we do not consider these payments  to be
    material to the Company at this time. We have added a discussion of payments in Note 8.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Exhibit index, page II-5</U></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">52.</TD><TD STYLE="text-align: justify">We note your disclosure on page F-25 that in 2007 you entered into a license development and commercialization
agreement with Wonpung Mulsan Co., Ltd. Please file this agreement as an exhibit, or explain to us why you do not believe it is
material.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 11.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>RESPONSE:</B></FONT></TD>
    <TD STYLE="width: 78%; padding-right: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">We do not believe that this agreement is material to the company because our development focus is in the U.S. and not Asia.&nbsp;&nbsp;The Company currently has no plans to market drugs in Asia.</FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

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<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company acknowledges that:</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">should the Commission or the staff, acting
pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with
respect to the filing;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 30.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">the action of the Commission or the staff,
acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility
for the adequacy and accuracy of the disclosure in the filing; and </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 30.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">the company may not assert staff comments
and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Sincerely,</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Relmada Therapeutics, Inc.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 4%; text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">By:</FONT></TD>
    <TD STYLE="width: 36%; border-bottom: Black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><I>/s/ Sergio Traversa</I></FONT></TD>
    <TD STYLE="width: 60%; text-align: justify; padding-bottom: 1.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Sergio Traversa</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Chief Executive Officer</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>



<P STYLE="margin-top: 0; text-align: center; margin-bottom: 0">13</P>

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