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SEC Company Response from Altimmune, Inc. (ALT) (CIK 0001326190) (ALT) — Apr 6, 2017

Altimmune, Inc. (ALT) (CIK 0001326190)
Date: April 6, 2017 · CIK: 0001326190 · Accession: 0001144204-17-019330

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File numbers found in text: 333-217034

Date
April 6, 2017
Author
Philip MacNeill
Form
CORRESP
Company
Altimmune, Inc. (ALT) (CIK 0001326190)

Letter

Re:

April 6, 2017

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

PharmAthene, Inc.

Registration Statement on Form S-3

File No. 333-217034

Acceleration Request

Requested Date: April 6,

Requested Time: 5:00 pm Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, PharmAthene, Inc. (the “Registrant”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated so that the Registration Statement may become effective at the “Requested Date” and “Requested Time” set forth above, or at such later time as the Registrant or its counsel, Dentons US LLP, may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.

Please call Jeffrey A. Baumel of Dentons US LLP at (973) 912-7189 to confirm the effectiveness of the Registration Statement or with any questions.

Very truly yours,
PHARMATHENE, INC.

Show Raw Text
CORRESP
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filename1.htm

April 6, 2017

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

    Re:

        PharmAthene, Inc.

        Registration Statement on Form S-3

        File No. 333-217034

        Acceleration Request

        Requested Date: April 6,
        2017

        Requested Time: 5:00 pm Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461
under the Securities Act of 1933, as amended, PharmAthene, Inc. (the “Registrant”) hereby requests that the effective
date of the above-referenced Registration Statement on Form S-3 be accelerated so that the Registration Statement may become effective
at the “Requested Date” and “Requested Time” set forth above, or at such later time as the Registrant or
its counsel, Dentons US LLP, may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities
and Exchange Commission.

Please call Jeffrey A. Baumel of Dentons
US LLP at (973) 912-7189 to confirm the effectiveness of the Registration Statement or with any questions.

    Very truly yours,

    PHARMATHENE, INC.

    /s/ Philip MacNeill

    Philip MacNeill

    Vice President, Chief Financial Officer,

Treasurer and Secretary

 cc: Jeffrey A. Baumel, Dentons US LLP