SEC Comment Letter for Altimmune, Inc. (ALT) (CIK 0001326190) (ALT) — Apr 5, 2017
Altimmune, Inc. (ALT) (CIK 0001326190)
Date: April 5, 2017 · CIK: 0001326190 · Accession: 0000000000-17-011528
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File numbers found in text: 333-217034
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Mail Stop 4546 April 5 , 2017 John M. Gill Chief Executive Officer PharmAthene , Inc. One Park Place Annapolis , MD 21401 Re: PharmAthene , Inc. Registration Statement on Form S-3 Filed March 30, 2017 File No. 333-217034 Dear Mr. Gill: 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 Ada D. Sarmento at (202) 551 -3798 with any questions. Sincerely, /s/ Mary Beth Breslin for Suzanne Hayes Assistant Director Office of Healthcare and Insurance cc: Asim Grabowski -Shaikh Dentons US LLP