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SEC Company Response from SOLIGENIX, INC. (SNGX) (CIK 0000812796) (SNGX) — Jun 19, 2013

SOLIGENIX, INC. (SNGX) (CIK 0000812796)
Date: June 19, 2013 · CIK: 0000812796 · Accession: 0001213900-13-003216

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File numbers found in text: 333-184762

Referenced dates: June 19, 2013

Date
June 19, 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 RE: Soligenix, Inc. Registration Statement on Form S-1 Filed June 13, 2013 SEC File No. 333-184762

Dear Mr. Riedler:

On behalf of our client, Soligenix, Inc., a Delaware corporation (the “Company”), we are responding to the comments of the staff (the “Staff”) of the U.S. Securities and Exchange Commission to the above-referenced filing of the Company as set forth in the Staff’s letter dated June 19, 2013 (the “Letter”). The Company is filing Pre-Effective Amendment No. 5 to the Company’s Registration Statement on Form S-1 (the “Registration Statement”) to file a revised legal opinion to address the comments of the Staff contained in the Letter.

When the Company requests acceleration of the effective date of the Registration Statement, the Company will provide a written statement acknowledging the matters noted in the three bullet points included in the Letter.

If the Staff has any other comments or requires any additional information, kindly contact the undersigned at (306) 960-2250.

Sincerely,
/s/ Leslie J. Croland

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CORRESP
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    seccorr061913_soligenix.htm

Duane Morris LLP

200 South Biscayne Boulevard, Suite 3400

Miami, Florida 33131

June 19, 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 June 13, 2013

SEC File No. 333-184762

Dear Mr. Riedler:

On behalf of our client, Soligenix, Inc., a Delaware corporation (the “Company”), we are responding to the comments of the staff (the “Staff”) of the U.S. Securities and Exchange Commission to the above-referenced filing of the Company as set forth in the Staff’s letter dated June 19, 2013 (the “Letter”).  The Company is filing Pre-Effective Amendment No. 5 to the Company’s Registration Statement on Form S-1 (the “Registration Statement”) to file a revised legal opinion to address the comments of the Staff contained in the Letter.

When the Company requests acceleration of the effective date of the Registration Statement, the Company will provide a written statement acknowledging the matters noted in the three bullet points included in the Letter.

If the Staff has any other comments or requires any additional information, kindly contact the undersigned at (306) 960-2250.

Sincerely,

/s/ Leslie J. Croland

cc:           Ms. Amy Reischauer, Division of Corporation Finance

Christopher J. Schaber, Ph.D., Chief Executive Officer and President