SEC Comment Letter for SOLIGENIX, INC. (SNGX) (CIK 0000812796) (SNGX) — May 16, 2017
SOLIGENIX, INC. (SNGX) (CIK 0000812796)
Date: May 16, 2017 · CIK: 0000812796 · Accession: 0000000000-17-017213
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File numbers found in text: 333-217738
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Mail Stop 4546 May 16 , 2017 Christopher J. Schaber, Ph.D. President and Chie f Executive Officer Soligenix, Inc. 29 Emmons Drive, Suite C -10 Princeton, NJ 08540 Re: Soligenix, Inc. Registration Statement on Form S-3 Filed May 5 , 2017 File No. 333-217738 Dear Dr. Schaber : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Christine Westbrook at (202) 551 -5019 with any questions. Sincerely, /s/ Mary Beth Breslin for Suzanne Hayes Assistant Director Office of Healthcare and Insurance cc: Driscoll Ugarte , Esq. Duane Morris LLP