TRANSDEL
PHARMACEUTICALS, INC.
4225
Executive Square, Suite 460
La
Jolla,
California 92037
February
7, 2008
United
States Securities and Exchange Commission
100
F.
Street, N.E.
Washington,
D.C. 20549
Attn:
Jeffrey P. Riedler
| Re: |
Transdel
Pharmaceuticals, Inc.
|
|
Amendment
No. 5 to Registration Statement on Form SB-2
Filed
February 7, 2008
File
No. 333-147930
|
Ladies
and Gentlemen:
The
undersigned Registrant hereby requests that the effective date for the
registration statement referred to above be accelerated so that the registration
statement will become effective at 4:00 p.m. Eastern Time on February 8, 2008,
or as soon as practicable thereafter.
We
acknowledge that:
| · |
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;
|
| · |
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
|
| · |
the
company may not assert 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.
|
| Very truly yours, | ||
| TRANSDEL PHARMACEUTICALS, INC. | ||
|
By:
|
/s/
John Lomoro
|
|
|
John Lomoro |
||
|
Chief
Financial Officer
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