SEC Company Response from SOLIGENIX, INC. (SNGX) (CIK 0000812796) (SNGX) — Apr 13, 2016
SOLIGENIX, INC. (SNGX) (CIK 0000812796)
Date: April 13, 2016 · CIK: 0000812796 · Accession: 0001213900-16-012466
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-192908
Referenced dates: April 13, 2016
Letter
VIA EDGAR AND FEDEX Office of Healthcare and Insurance Securities and Exchange Commission Re Soligenix, Inc. Post-Effective Amendment No. 3 to Form S-1 Filed March 31, 2016 File No. 333-192908
Dear Ms. Hayes:
On behalf of our client, Soligenix, Inc. (the “Company”), we are responding to the comment of the staff (the “Staff”) of the Securities and Exchange Commission contained in its letter dated April 13, 2016 (the “Letter”) relating to the captioned Post-Effective Amendment No. 3 to Form S-1 (“Registration Statement”).
Set forth below is our response to the Staff’s comment. For your convenience we have incorporated the Staff’s comment into this response letter.
General
1. The financial statements and related disclosure in this filing have not been updated to reflect the results for the year ended December 31, 2015 as required by Item 8-08 of Regulation S-X. Please amend this filing to include the required financial statements and related information.
Duane Morris llp
SOUTH BISCAYNE BOULEVARD, SUITE 3400 MIAMI, FL 33131-2318 PHONE: +1 305 960 2200 FAX: +1 305 960 2201
Page 2
Response:
In response to the Staff’s comment, the Company has amended the Registration Statement to include the required financial statements and related information
When the Company requests acceleration of the effective date of the Registration Statement, as amended, the Company will provide a written statement acknowledging the matters noted in the three bullet points included in the Letter.
Please contact me at (561) 962-2139 with any questions or further comments regarding our response to the Staff’s comments.
Sincerely,
Duane Morris LLP
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CORRESP
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filename1.htm
NEW
YORK
LONDON
SINGAPORE
PHILADELPHIA
CHICAGO
WASHINGTON, DC
SAN FRANCISCO
SILICON VALLEY
SAN DIEGO
SHANGHAI
BOSTON
HOUSTON
LOS ANGELES
HANOI
HO CHI MINH CITY
FIRM
and AFFILIATE OFFICES
driscoll
r. ugarte, P.A.
E-MAIL: drugarte@duanemorris.com
www.duanemorris.com
ATLANTA
BALTIMORE
WILMINGTON
MIAMI
BOCA RATON
PITTSBURGH
NEWARK
LAS VEGAS
CHERRY HILL
LAKE TAHOE
MYANMAR
OMAN A GCC REPRESENTATIVE OFFICE
OF DUANE MORRIS
MEXICO CITY
ALLIANCE WITH
MIRANDA & ESTAVILLO SRI LANKA
ALLIANCE WITH
GOWERS INTERNATIONAL
April 13, 2016
VIA EDGAR AND FEDEX
Suzanne Hayes
Assistant Director
Office of Healthcare and Insurance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re Soligenix, Inc.
Post-Effective Amendment No. 3 to Form S-1
Filed March 31, 2016
File No. 333-192908
Dear Ms. Hayes:
On behalf of our
client, Soligenix, Inc. (the “Company”), we are responding to the comment of the staff (the “Staff”) of
the Securities and Exchange Commission contained in its letter dated April 13, 2016 (the “Letter”) relating to the
captioned Post-Effective Amendment No. 3 to Form S-1 (“Registration Statement”).
Set forth below
is our response to the Staff’s comment. For your convenience we have incorporated the Staff’s comment into this response
letter.
General
1. The financial statements and related disclosure in this filing have not been updated to reflect
the results for the year ended December 31, 2015 as required by Item 8-08 of Regulation S-X. Please amend this filing to include
the required financial statements and related information.
Duane
Morris llp
200
SOUTH BISCAYNE BOULEVARD, SUITE 3400 MIAMI, FL 33131-2318 PHONE: +1 305 960 2200 FAX:
+1 305 960 2201
Page 2
Response:
In response to the Staff’s comment, the Company
has amended the Registration Statement to include the required financial statements and related information
When the Company
requests acceleration of the effective date of the Registration Statement, as amended, the Company will provide a written statement
acknowledging the matters noted in the three bullet points included in the Letter.
Please contact me
at (561) 962-2139 with any questions or further comments regarding our response to the Staff’s comments.
Sincerely,
Duane Morris LLP
/s/ Driscoll R. Ugarte
Driscoll
R. Ugarte
cc: Mr. Scot Foley, Division of Corporation Finance
Christopher J. Schaber,
Ph.D., Chief Executive Officer and President