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SEC Company Response from SOLIGENIX, INC. (SNGX) (CIK 0000812796) (SNGX) — Apr 2, 2008

SOLIGENIX, INC. (SNGX) (CIK 0000812796)
Date: April 2, 2008 · CIK: 0000812796 · Accession: 0000812796-08-000015

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File numbers found in text: 333-149239

Date
April 2, 2008
Author
President
Form
CORRESP
Company
SOLIGENIX, INC. (SNGX) (CIK 0000812796)

Letter

s1accelerationfusion.htm

DOR BioPharma, Inc. 850 Bear Tavern Road, Suite 201, Ewing, New Jersey 08628

April 2,

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:

The undersigned hereby respectfully requests, pursuant to Rule 461 of the Securities Act of 1933, as amended, that the Registration Statement on Form S-1 originally filed by DOR BioPharma, Inc. (the “Company”) with the United States Securities and Exchange Commission (the “Commission”) on February 14, 2008 (File No. 333-149239), as amended, be declared effective as of 4:00 p.m., Eastern Time, on Friday, April 4, 2008, or as soon thereafter as possible.

The undersigned hereby acknowledges that (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very
truly yours,
DOR
BioPharma, Inc.

Show Raw Text
CORRESP
1
filename1.htm

    s1accelerationfusion.htm

      DOR BioPharma, Inc. 850 Bear
Tavern Road, Suite 201, Ewing, New Jersey 08628

    April 2,
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:

    The
undersigned hereby respectfully requests, pursuant to Rule 461 of the Securities
Act of 1933, as amended, that the Registration Statement on Form S-1 originally
filed by DOR BioPharma, Inc. (the “Company”) with the United States Securities
and Exchange Commission (the “Commission”) on February 14, 2008 (File No.
333-149239), as amended, be declared effective as of 4:00 p.m., Eastern Time, on
Friday, April 4, 2008, or as soon thereafter as possible.

    The
undersigned hereby acknowledges that (i) should the Commission or the staff,
acting pursuant to delegated authority, declare the filing effective, it does
not foreclose the Commission from taking any action with respect to the filing;
(ii) the action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the Company from
its full responsibility for the adequacy and accuracy of the disclosure in the
filing; and (iii) the Company may not assert the declaration of effectiveness as
a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

    Very
truly yours,

    DOR
BioPharma, Inc.

    By:  /s/ Christopher J,
Schaber

    Christopher
J. Schaber

    President
and Chief Executive Officer

    cc:           Leslie
J. Croland, Esq.