DOGWOOD THERAPEUTICS, INC.
44 Milton Avenue
Alpharetta, GA 30009
January 27, 2026
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: Dogwood Therapeutics, Inc. (the “Company”) Registration Statement on Form S-3 (File No. 333-292750) (the “Registration Statement”)
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the Company’s above-referenced Registration Statement be accelerated so that the same will become effective at 5:00 p.m. ET on January 29, 2026, or as soon thereafter as is practicable.
It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Darrick M. Mix of Duane Morris LLP, by telephone at (215) 979-1206 or by email at dmix@duanemorris.com. The Company hereby authorizes Mr. Mix to orally modify or withdraw this request for acceleration.
| Very truly yours, | ||
| DOGWOOD THERAPEUTICS INC. | ||
| By: | /s/ Angela Walsh | |
| Name: | Angela Walsh | |
| Title: | Chief Financial Officer | |