SEC Company Response from Altimmune, Inc. (ALT) (CIK 0001326190) (ALT) — Feb 18, 2010

Altimmune, Inc. (ALT) (CIK 0001326190)
Date: Feb. 18, 2010 · CIK: 0001326190 · Accession: 0001193805-10-000528

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File numbers found in text: 001-32587

Referenced dates: February 3, 2010

Date

Feb. 18, 2010

Author

/s/

Form

CORRESP

Company

Altimmune, Inc. (ALT) (CIK 0001326190)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance PharmAthene, Inc. Form 10-K For the Year Ended December 31, 2008 Form 10-Q For the Quarterly Period Ended September 30, 2009 File No. 001-32587

Dear Mr. Rosenberg, Ms. Mast and Ms. Akins:

By letter dated February 3, 2010, you provided comments on the above-referenced filings of PharmAthene, Inc. (the “Company”). The Company is currently working on the responses to your comments and expects to submit its response letter via EDGAR on or before February 26, 2010.

If you have any questions, or if we may be of any assistance, please do not hesitate to contact the undersigned or Jeffrey Baumel of Sonnenschein Nath & Rosenthal LLP, the Company’s outside counsel, at (973) 912-7100.

Sincerely,
/s/
Roland S. Chase

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CORRESP
1
filename1.htm

    Unassociated Document

              [SNR
      LETTERHEAD]

              101 JFK Parkway

              Short Hills, NJ 07078-2708

              973.912.7100

              973.912.7199 fax

              www.sonnenschein.com

      Roland
S. Chase

      973.912.7179

      rchase@sonnenschein.com

      February
18, 2010

      VIA
EDGAR

                Mr.
      Jim B. Rosenberg

                Ms.
      Mary Mast

                Ms.
      Tabatha Akins

                United
      States Securities and Exchange Commission

                Division
      of Corporation Finance

                Mail
      Stop 4720

                100
      F Street, N.E.

                Washington,
      DC  20549

                Re:

                PharmAthene,
      Inc.

                Form
      10-K For the Year Ended December 31, 2008

                Form
      10-Q For the Quarterly Period Ended September 30, 2009

                File
      No. 001-32587

      Dear Mr.
Rosenberg, Ms. Mast and Ms. Akins:

      By letter
dated February 3, 2010, you provided comments on the above-referenced filings of
PharmAthene, Inc. (the “Company”).  The Company is currently working
on the responses to your comments and expects to submit its response letter via
EDGAR on or before February 26, 2010.

      If you
have any questions, or if we may be of any assistance, please do not hesitate to
contact the undersigned or Jeffrey Baumel of Sonnenschein Nath & Rosenthal
LLP, the Company’s outside counsel, at (973) 912-7100.

      Sincerely,

      /s/
Roland S. Chase

      Roland S.
Chase

      Associate

                Cc:

                Jordan
      P. Karp, Esq., Senior Vice President and General
  Counsel

      Charles
A. Reinhart III, Senior Vice President and Chief Financial
Officer

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