As filed with the Securities and Exchange Commission on December 27, 2023 Registration No. 333-275316 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Amendment No. 2 to FORM S-1 James Sapirstein, President, Chief Executive Officer and Chairman First Wave BioPharma, Inc. 777 Yamato Road, Suite 502 Boca Raton, Florida 33431 (561) 589-7020 (Name, address, including zip code, and telephone number, including area code, of agent for service) REGISTRATION STATEMENT UNDER THE SECURITIES ACT ...