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