SEC Company Response from SOLIGENIX, INC. (SNGX) (CIK 0000812796) (SNGX) — Mar 31, 2008

SOLIGENIX, INC. (SNGX) (CIK 0000812796)
Date: March 31, 2008 · CIK: 0000812796 · Accession: 0000812796-08-000012

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File numbers found in text: 333-149239

Referenced dates: February 15, 2008

Date

March 31, 2008

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/s/

Form

CORRESP

Company

SOLIGENIX, INC. (SNGX) (CIK 0000812796)

Letter

secletterons1amend.htm

EDWARDS ANGELL PALMER & DODGE LLP

One North Clematis Street, Suite 400

West Palm Beach, FL 33417

March 31,

Via EDGAR and Facsimile (202) 772-9217

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-4561

Attn: Jeffrey P. Riedler

Re: DOR BioPharma, Inc.

Registration Statement on Form S-1 (the "Registration Statement")

Initially Filed February 14,

File No. 333-149239

Ladies and Gentlemen:

On behalf of DOR BioPharma, Inc. (the “Company”), we are filing Amendment No. 1 to the Registration Statement in order to address the comment set forth in the letter dated February 15, 2008 from the staff of the United States Securities and Exchange Commission. The updated financial information includes the audited financial statements of the Company for the fiscal year ended December 31, 2007. The Amendment also is being filed to register additional shares.

If you have any questions, please contact the undersigned at (954) 667-6129.

Sincerely,
/s/
Leslie J. Croland

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CORRESP
1
filename1.htm

    secletterons1amend.htm

      EDWARDS
ANGELL PALMER & DODGE LLP

      One North
Clematis Street, Suite 400

      West Palm
Beach, FL 33417

    March 31,
2008

    Via EDGAR and Facsimile
(202) 772-9217

    United
States Securities and Exchange Commission

    Division
of Corporation Finance

    100 F
Street, N.E.

    Washington,
D.C. 20549-4561

    Attn:                      Jeffrey
P. Riedler

    Re:           DOR
BioPharma, Inc.

    Registration Statement on Form S-1 (the
"Registration Statement")

    Initially Filed February 14,
2008

    File No. 333-149239

    Ladies
and Gentlemen:

    On behalf
of DOR BioPharma, Inc. (the “Company”), we are filing Amendment No. 1 to the
Registration Statement in order to address the comment set forth in the letter
dated February 15, 2008 from the staff of the United States Securities and
Exchange Commission.  The updated financial information includes the
audited financial statements of the Company for the fiscal year ended December
31, 2007.  The Amendment also is being filed to register additional
shares.

    If you
have any questions, please contact the undersigned at (954)
667-6129.

    Sincerely,

    /s/
Leslie J. Croland

    Leslie J.
Croland, P.A.

SecProbe.io