Quoin Pharmaceuticals Ltd.

42127 Pleasant Forest Court

Ashburn, VA 20148-7349

 

February 9, 2023

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

RE:

Quoin Pharmaceuticals Ltd.

Registration Statement on Form S-1

Registration No. 333-269543

 

Ladies and Gentlemen:

 

Quoin Pharmaceuticals Ltd. (the “Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of the effective date of the above-referenced Registration Statement, as amended, so that such Registration Statement, as amended, will become effective at 4:00 p.m.., Eastern Time, on Friday, February 10, 2023, or as soon thereafter as practicable.

 

[Signature Page Follows]

 

 

	Very truly yours,
	QUOIN PHARMACEUTICALS LTD.
	By:	/s/ Dr. Michael Myers
		Name: Dr. Michael Myers
		Title: Chief Executive Officer