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SEC Company Response from Sunshine Biopharma Inc. (SBFM, SBFMW) (CIK 0001402328) (SBFM) — May 13, 2010

Sunshine Biopharma Inc. (SBFM, SBFMW) (CIK 0001402328)
Date: May 13, 2010 · CIK: 0001402328 · Accession: 0001013596-10-000054

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File numbers found in text: 000-52898

Referenced dates: May 3, 2010

Date
May 12, 2010
Author
Dr. Steve N. Slilaty
Form
CORRESP
Company
Sunshine Biopharma Inc. (SBFM, SBFMW) (CIK 0001402328)

Letter

VIA EDGAR ONLY Division of Corporate Finance United States Securities and Exchange Commission Sunshine Biopharma, Inc. Your Letter dated May 3, 2010 Schedule 14C Filed April 21, 2010 File No. 000-52898

Re:

Dear Mr. Rothenberg:

In relation to the responses to the staff’s comment letter, above referenced, relating to the above referenced matter please be advised that:

(a) Sunshine Biopharma, Inc. (the “Issuer”) is responsible for the adequacy and accuracy of the disclosure in its filings, including, but not limited to, the above referenced filing;

(b) the staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filings; and

(c) we acknowledge that the Issuer may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Yours very truly,

SUNSHINE BIOPHARMA, INC.

s/Steve N. Slilaty

Dr. Steve N. Slilaty

Chief Executive Officer

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CORRESP
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May 12, 2010

VIA EDGAR ONLY

Phil Rothenberg, Esq.

Division of Corporate Finance

United States Securities and Exchange Commission

Washington, D.C.  20549

Re:

Sunshine Biopharma, Inc.

Your Letter dated May 3, 2010

Schedule 14C Filed April 21, 2010

File No. 000-52898

Dear Mr. Rothenberg:

In relation to the responses to the staff’s comment letter, above referenced, relating to the above referenced matter please be advised that:

          (a)  Sunshine Biopharma, Inc. (the “Issuer”) is responsible for the adequacy and accuracy of the disclosure in its filings, including, but not limited to, the above referenced filing;

          (b) the staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filings; and

          (c)  we acknowledge that the Issuer may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Yours very truly,

SUNSHINE BIOPHARMA, INC.

s/Steve N. Slilaty

Dr. Steve N. Slilaty

Chief Executive Officer