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SEC Comment Letter for BIO-PATH HOLDINGS, INC. (BPTH) (CIK 0001133818) (BPTH) — Jan 3, 2017

BIO-PATH HOLDINGS, INC. (BPTH) (CIK 0001133818)
Date: Jan. 3, 2017 · CIK: 0001133818 · Accession: 0000000000-17-000027

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File numbers found in text: 333-215205

Date
December 30, 2016
Author
/s/ Mary Beth Breslin for
Form
UPLOAD
Company
BIO-PATH HOLDINGS, INC. (BPTH) (CIK 0001133818)

Letter

Mail Stop 4546 December 30, 2016 Peter H. Nielsen President and Chief Executive Officer Bio-Path Holdings, Inc. 4710 Bellaire Boulevard, Suite 210 Bellaire, T X 77401

Re: Bio-Path Holdings, Inc. Registration Statement on Form S-3 Filed December 20, 2016 File No. 333-215205

Dear Mr. Nielsen :

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 Dorrie Yale at 202 -551-8776 with any questions.

Sincerely,
/s/ Mary Beth Breslin for

Show Raw Text
Mail Stop 4546
December 30, 2016

Peter H. Nielsen
President and Chief Executive Officer
Bio-Path Holdings, Inc.
4710 Bellaire Boulevard, Suite 210
Bellaire, T X 77401

Re: Bio-Path Holdings, Inc.
  Registration Statement on Form S-3
Filed  December 20, 2016
  File No.  333-215205

Dear Mr. Nielsen :

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 Dorrie Yale at 202 -551-8776  with any questions.

Sincerely,

 /s/ Mary Beth Breslin for

Suzanne Hayes
Assistant Director
Office of Insurance and Healthcare

cc:  William R. Rohrlich, II
       Winstead PC