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SEC Comment Letter 0000000000-23-000102 to BIO-PATH HOLDINGS, INC. (BPTH)

BIO-PATH HOLDINGS, INC.
Date: Jan. 4, 2023 · CIK: 0001133818 · Accession: 0000000000-23-000102

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File numbers found in text: 333-269045

Date
January 4, 2023
Author
Peter Nielsen
Form
UPLOAD
Company
BIO-PATH HOLDINGS, INC.

Letter

United States securities and exchange commission logo January 4, 2023 Peter Nielsen President and Chief Executive Officer Bio-Path Holdings, Inc. 4710 Bellaire Boulevard, Suite 210 Bellaire, Texas 77401 Re:Bio-Path Holdings, Inc. Registration Statement on Form S-1 Filed December 29, 2022 File No. 333-269045 Dear Peter 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 Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: William R. Rohrlich, II, Esq.

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United States securities and exchange commission logo
January 4, 2023
Peter Nielsen
President and Chief Executive Officer
Bio-Path Holdings, Inc.
4710 Bellaire Boulevard, Suite 210
Bellaire, Texas 77401
Re:Bio-Path Holdings, Inc.
Registration Statement on Form S-1
Filed December 29, 2022
File No. 333-269045
Dear Peter 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 Daniel Crawford at 202-551-7767 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       William R. Rohrlich, II, Esq.