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                            June 3, 2024

       Adam Drapczuk
       Chief Financial Officer
       NEXGEL, INC.
       , Suite B
       Langhorne, PA 19047

                                                        Re: NEXGEL, INC.
                                                            Form 10-K for
Fiscal Year Ended December 31, 2023
                                                            Filed April 10,
2024
                                                            File No. 001-41173

       Dear Adam Drapczuk:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments.

              Please respond to this letter within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe a
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this letter, we may have additional comments.

       Form 10-K for Fiscal Year Ended December 31, 2023

       Item 9A. Controls and Procedures, page 25

   1.                                                   Please amend your
filing to provide management's annual report on internal control over
                                                        financial reporting.
Ensure you include a statement of management's responsibility for
                                                        establishing and
maintaining adequate internal control over financial reporting and a
                                                        statement identifying
the framework used by management to evaluate the effectiveness of
                                                        internal control over
financial reporting. Also, include management's assessment of the
                                                        effectiveness of
internal control over financial reporting as of December 31, 2023,
                                                        including a statement
as to whether or not internal control over financial reporting is
                                                        effective. Refer to
Item 308(a) of Regulation S-K.
   2.                                                   In light of the missing
internal control over financial reporting disclosures, please re-
                                                        evaluate your
conclusion regarding the effectiveness of disclosure controls and
                                                        procedures. Also
address this comment for your March 31, 2024 Form 10-Q   s conclusion
                                                        for your disclosure
controls and procedures.
 Adam Drapczuk
NEXGEL, INC.
June 3, 2024
Page 2

       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       Please contact Tracey Houser at 202-551-3736 or Terence O'Brien at
202-551-3355 with
any questions.



                                                          Sincerely,
FirstName LastNameAdam Drapczuk
                                                          Division of
Corporation Finance
Comapany NameNEXGEL, INC.
                                                          Office of Industrial
Applications and
June 3, 2024 Page 2                                       Services
FirstName LastName