| May 5, 2015 | James
Kardon 212.478.7250 jkardon@hahnhessen.com |
Securities
and Exchange Commission
Division of Corporate Finance
Washington, DC 20549
| Attention: | Jim B. Rosenberg | |
| Senior Assistant Chief Accountant | ||
| Re: | Ohr
Pharmaceutical, Inc. Form 10-K for the Fiscal Year Ended September 30, 2014 Filed December 22, 2014 File No. 001-35963 |
Greetings:
We are in receipt of the Staff’s letter of comment, dated April 22, 2015. On behalf of Ohr Pharmaceutical, Inc. (“Ohr” or the “Company”), we request an extension of Ohr’s time to respond to May 18, 2015.
| Very truly yours, | |||
| /s/ James Kardon | |||
| James Kardon | |||
| cc: | Irach Taraporewala | ||
| Sam Backenroth | |||