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SEC Comment Letter for Theriva Biologics, Inc. (TOVX) (CIK 0000894158) (TOVX) — Sep 25, 2018

Theriva Biologics, Inc. (TOVX) (CIK 0000894158)
Date: Sept. 25, 2018 · CIK: 0000894158 · Accession: 0000000000-18-030213

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File numbers found in text: 333-227400

Date
September 25, 2018
Author
Steven A. Shallcross
Form
UPLOAD
Company
Theriva Biologics, Inc. (TOVX) (CIK 0000894158)

Letter

September 25, 2018 Steven A. Shallcross Interim Chief Executive Officer and Chief Financial Officer Synthetic Biologics, Inc. 9605 Medical Center Drive, Suite 270 Rockville, MD 20850 Re:Synthetic Biologics, Inc. Registration Statement on Form S-1 Filed September 18, 2018 File No. 333-227400 Dear Mr. Shallcross: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Christine Westbrook at 202-551-5019 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Leslie Marlow, Esq.

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September 25, 2018
Steven A. Shallcross
Interim Chief Executive Officer and Chief Financial Officer
Synthetic Biologics, Inc.
9605 Medical Center Drive, Suite 270
Rockville, MD 20850
Re:Synthetic Biologics, Inc.
Registration Statement on Form S-1
Filed September 18, 2018
File No. 333-227400
Dear Mr. Shallcross:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Christine Westbrook at 202-551-5019 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance
cc:       Leslie Marlow, Esq.