SEC Company Response from SIGA TECHNOLOGIES (SIGA) — Dec 2, 2008

SIGA TECHNOLOGIES INC
Date: Dec. 2, 2008 · CIK: 0001010086 · Accession: 0000922423-08-001064

View on Edgar

AI Filing Summary & Sentiment

File numbers found in text: 000-23047

Date

Dec. 2, 2008

Author

/s/ James A.

Form

CORRESP

Company

SIGA TECHNOLOGIES INC

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Filed on November 6, 2008 Form DEF 14A Filed on April 9, 2008 File No. 000-23047

Dear Mr. Rosenberg:

Reference is made to the letter, dated November 26, 2008, to Mr. Thomas N. Konatich, Chief Financial Officer of SIGA Technologies, Inc. (the “Company”), setting forth the comments of the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Staff”) regarding the above-referenced Form 10-K for the fiscal year ended December 31, 2007, filed with the Securities and Exchange Commission (the “Commission”) on March 13, 2008, the Form 10-Q for the Quarterly Period Ended September 30, 2008, filed with the Commission on November 6, 2008, and the Form DEF 14A filed with the Commission on April 9, 2008.

In accordance with our conversation with Ibolya Ignat of your office, the Company anticipates providing its response to the Staff by December 19, 2008.

Should you have any questions regarding this letter, please do not hesitate to contact me at (212) 715-7616.

Sincerely,
/s/ James A.
Grayer

Show Raw Text

CORRESP
1
filename1.htm

    kl12004.htm

    K  R
A  M  E  R   L  E  V  I  N   N  A  F  T  A
L  I S   &   F  R  A  N  K  E
L  LLP

                                              James A.
Grayer

                                              Partner

                                              Phone   212-715-7616

                                              Fax   212-715-8050

                                              JGrayer@KRAMERLEVIN.com

                        December 2,
2008

    VIA
EDGAR

    Mr. Jim
B. Rosenberg

    Senior
Assistant Chief Accountant

    United
States Securities and Exchange Commission

    Division
of Corporation Finance

    100 F
Street, N.E.

    Washington,
D.C. 20549

              Re:

              SIGA Technologies,
      Inc.

              Form
      10-K for the Year Ended December 31, 2007

              Filed
      March 13, 2008

              Form
      10-Q for the Quarterly Period Ended September 30,
      2008

              Filed
      on November 6, 2008

              Form
      DEF 14A

              Filed
      on April 9, 2008

              File
      No. 000-23047

    Dear Mr.
Rosenberg:

    Reference
is made to the letter, dated November 26, 2008, to Mr. Thomas N. Konatich, Chief
Financial Officer of SIGA Technologies, Inc. (the “Company”), setting
forth the comments of the staff of the Division of Corporation Finance of the
Securities and Exchange Commission (the “Staff”) regarding the
above-referenced Form 10-K for the fiscal year ended December 31, 2007, filed
with the Securities and Exchange Commission (the “Commission”) on March
13, 2008, the Form 10-Q for the Quarterly Period Ended September 30, 2008, filed
with the Commission on November 6, 2008, and the Form DEF 14A filed with the
Commission on April 9, 2008.

    In
accordance with our conversation with Ibolya Ignat of your office, the Company
anticipates providing its response to the Staff by December 19,
2008.

    Should
you have any questions regarding this letter, please do not hesitate to contact
me at (212) 715-7616.

                        Sincerely,

                        /s/ James A.
Grayer

                        James A.
Grayer

    cc:   Thomas N.
Konatich

        SIGA
Technologies, Inc.

      1177
AVENUE OF THE AMERICAS    NEW YORK NY 10036-2714
PHONE 212-715-9100    FAX 212.715.8000
WWW.KRAMERLEVIN.COM

      ALSO AT 47
AVENUE
HOCHE    75008 PARIS FRANCE

SecProbe.io