SEC Comment Letter for BIO-PATH HOLDINGS, INC. (BPTH) (CIK 0001133818) (BPTH) — Jan 30, 2013
BIO-PATH HOLDINGS, INC. (BPTH) (CIK 0001133818)
Date: Jan. 30, 2013 · CIK: 0001133818 · Accession: 0000000000-13-005472
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January 30, 201 3 Via E -mail Peter H. Nielsen President and Chief Executive Officer Bio-Path Holdings, Inc. 2626 South Loop, Suite 180 Houston , TX 77054 Re: Bio-Path Holdings, Inc. Form 10 -K for Fiscal Year Ended December 31, 2011 Filed March 30 , 2012 File No. 000 -53404 Dear Mr. Nielsen : We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securiti es laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules requir e. Sincerely, /s/ Mara L. Ransom Mara L. Ransom Assistant Director