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SEC Company Response from BIO-PATH HOLDINGS, INC. (BPTH) (CIK 0001133818) (BPTH) — Jan 17, 2013

BIO-PATH HOLDINGS, INC. (BPTH) (CIK 0001133818)
Date: Jan. 17, 2013 · CIK: 0001133818 · Accession: 0001144204-13-002904

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File numbers found in text: 000-53404

Referenced dates: January 3, 2012

Date
January 17, 2013
Author
/s/ Peter H. Nielsen
Form
CORRESP
Company
BIO-PATH HOLDINGS, INC. (BPTH) (CIK 0001133818)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporate Finance Form 10K for the Fiscal Year Ended December 31, 2011 Filed March 30, 2012 File No. 000-53404

SUBJECT: Bio-Path Holdings, Inc.

Dear Ms. Ransom:

We received your comment letter dated January 3, 2012, relating to your review of our Annual Report on Form 10-K for the fiscal year ended December 31, 2011. In order to fully address the points raised in your comment letter, Bio-Path Holdings, Inc. (the “Company”) believes that it will require additional time to sufficiently consider and respond to such comments. This letter confirms our January 17, 2013 conversation with Angie Kim regarding a request for an extension of time necessary to respond to your letter. The Company anticipates submitting a response to your letter on or before January 25, 2013.

Should you have any additional questions, please contact me by phone at (832) 971-6616 or e-mail at pnielsen@biopathholdings.com. We will be pleased to provide any additional information that may be necessary.

Sincerely yours,
BIO-PATH HOLDINGS, INC

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CORRESP
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filename1.htm

January 17, 2013

VIA EDGAR

Ms. Mara L. Ransom

United States Securities and Exchange Commission

Division of Corporate Finance

100 F Street, NE

Washington, D.C. 20549

    SUBJECT:
    Bio-Path Holdings, Inc.

    Form 10K for the Fiscal Year Ended December 31, 2011

    Filed March 30, 2012

    File No. 000-53404

Dear Ms. Ransom:

We received your comment
letter dated January 3, 2012, relating to your review of our Annual Report on Form 10-K for the fiscal year ended December 31,
2011. In order to fully address the points raised in your comment letter, Bio-Path Holdings, Inc. (the “Company”)
believes that it will require additional time to sufficiently consider and respond to such comments. This letter confirms our January
17, 2013 conversation with Angie Kim regarding a request for an extension of time necessary to respond to your letter. The Company
anticipates submitting a response to your letter on or before January 25, 2013.

Should you have any
additional questions, please contact me by phone at (832) 971-6616 or e-mail at pnielsen@biopathholdings.com. We will be pleased
to provide any additional information that may be necessary.

    Sincerely yours,

    BIO-PATH HOLDINGS, INC

    /s/ Peter H. Nielsen

    Peter H. Nielsen

    President and Chief Executive Officer

    cc:
    William R. Rohrlich, II

    Winstead PC

    24 Waterway Avenue, Suite 500

    The Woodlands, Texas 77380

2626
South Loop, Suite 180 ·
Houston, TX 77054 ·
Phone: (832) 971-6616