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SEC Company Response from SOLIGENIX, INC. (SNGX) (CIK 0000812796) (SNGX) — Feb 28, 2013

SOLIGENIX, INC. (SNGX) (CIK 0000812796)
Date: Feb. 28, 2013 · CIK: 0000812796 · Accession: 0001213900-13-000914

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File numbers found in text: 333-184762

Date
March 1, 2013
Author
/s/ Leslie J. Croland
Form
CORRESP
Company
SOLIGENIX, INC. (SNGX) (CIK 0000812796)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Soligenix, Inc. Registration Statement on Form S-1 Filed November 5, 2012 SEC File No. 333-184762

Dear Mr. Riedler:

On behalf of our client, Soligenix, Inc., a Delaware corporation (the “Company”), we are filing Pre-Effective Amendment No. 1 to the Company’s Registration Statement on Form S-1, File No. 333-184762 (the “Registration Statement”). The Registration Statement has been revised to include audited financial statements for the Company’s fiscal year ended December 31, 2012 and to update and revise certain disclosures in the document.

Please note that the Registration Statement has not been revised at this time to respond to the comments of the Staff (the “Staff”) of the Securities and Exchange Commission that were contained in the Staff’s November 19, 2012 comment letter (the “Comment Letter”). The Company intends to file another pre-effective amendment to the Registration Statement and will address the Staff’s comments at that time.

In the event the Company requests acceleration of the Registration Statement, the Company will include an acknowledgement of the matters noted in the three bullet points included in the Comment Letter.

If the Staff has any other comments or requires any additional information, kindly contact the undersigned at (561) 820-0212.

Sincerely,
/s/ Leslie J. Croland

Show Raw Text
CORRESP
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filename1.htm

    seccorr030113_soligenix.htm

Edwards Wildman Palmer LLP

525 Okeechobee Boulevard, Suite 1600

West Palm Beach, Florida 33411

March 1, 2013

VIA EDGAR

Mr. Jeffrey Riedler, Assistant Director

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

        RE:

Soligenix, Inc.

Registration Statement on Form S-1

Filed November 5, 2012

SEC File No. 333-184762

Dear Mr. Riedler:

On behalf of our client, Soligenix, Inc., a Delaware corporation (the “Company”), we are filing Pre-Effective Amendment No. 1 to the Company’s Registration Statement on Form S-1, File No. 333-184762 (the “Registration Statement”).  The Registration Statement has been revised to include audited financial statements for the Company’s fiscal year ended December 31, 2012 and to update and revise certain disclosures in the document.

Please note that the Registration Statement has not been revised at this time to respond to the comments of the Staff (the “Staff”) of the Securities and Exchange Commission that were contained in the Staff’s November 19, 2012 comment letter (the “Comment Letter”).  The Company intends to file another pre-effective amendment to the Registration Statement and will address the Staff’s comments at that time.

In the event the Company requests acceleration of the Registration Statement, the Company will include an acknowledgement of the matters noted in the three bullet points included in the Comment Letter.

If the Staff has any other comments or requires any additional information, kindly contact the undersigned at (561) 820-0212.

Sincerely,

/s/ Leslie J. Croland

cc:

Christopher J. Schaber, Ph.D.

Chief Executive Officer and President