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SEC Company Response from Theriva Biologics, Inc. (TOVX) (CIK 0000894158) (TOVX) — May 30, 2012

Theriva Biologics, Inc. (TOVX) (CIK 0000894158)
Date: May 30, 2012 · CIK: 0000894158 · Accession: 0001144204-12-032585

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File numbers found in text: 001-12584

Date
May 30, 2012
Author
C. Evan Ballantyne
Form
CORRESP
Company
Theriva Biologics, Inc. (TOVX) (CIK 0000894158)

Letter

VIA EDGAR United States Securities Attention: Jim Rosenberg Re: Synthetic Biologics, Inc. (the “Company”) Form 8-K filed on May 3, 2012 and Form 8-K/A filed on May 30, 2012 Item 4.02 File No. 001-12584

Dear Mr. Rosenberg:

Reference is made to the above-captioned filings.

We acknowledge that the adequacy and accuracy of the disclosure in our filings is our responsibility. We acknowledge that the staff comments or changes to disclosure do not foreclose the Commission from taking any action with respect to the filings. We further acknowledge that the Company may not assert staff comments as a defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States.

Thank you.

SYNTHETIC BIOLOGICS, INC.

By: /s/ C. Evan Ballantyne

C. Evan Ballantyne

Chief Financial Officer

Synthetic Biologics, Inc. 3985 Research Park Drive, Suite 200, Ann Arbor, MI 48108 (t): 734-332-7800 (f): 734-332-7878

Show Raw Text
CORRESP
1
filename1.htm

May 30, 2012

VIA EDGAR

United States Securities

and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 Attention: Jim Rosenberg

Senior Assistant Chief
Accountant

 Re: Synthetic Biologics, Inc. (the “Company”)

Form 8-K filed on May 3,
2012 and Form 8-K/A filed on May 30, 2012

Item 4.02

File
No. 001-12584

Dear Mr. Rosenberg:

Reference is made to
the above-captioned filings.

We acknowledge that
the adequacy and accuracy of the disclosure in our filings is our responsibility. We acknowledge that the staff comments or changes
to disclosure do not foreclose the Commission from taking any action with respect to the filings. We further acknowledge that the
Company may not assert staff comments as a defense in any proceedings initiated by the Commission or any person under the federal
securities laws of the United States.

Thank you.

    SYNTHETIC BIOLOGICS, INC.

    By:
    /s/ C. Evan Ballantyne

    C. Evan Ballantyne

    Chief Financial Officer

Synthetic Biologics, Inc.
3985 Research Park Drive, Suite 200, Ann Arbor, MI 48108 (t): 734-332-7800 (f): 734-332-7878