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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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Urgency
Document Type
Confidence
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Summary

Reasoning

File numbers found in text: 333-217034

Date
March 30, 2017
Author
/s/ Mary Beth Breslin for
Form
UPLOAD
Company
Altimmune, Inc. (ALT) (CIK 0001326190)

Letter

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

Show Raw Text
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