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SEC Company Response from Phio Pharmaceuticals Corp. (PHIO) (CIK 0001533040) (PHIO) — Sep 28, 2018

Phio Pharmaceuticals Corp. (PHIO) (CIK 0001533040)
Date: Sept. 28, 2018 · CIK: 0001533040 · Accession: 0001683168-18-002883

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File numbers found in text: 333-227173

Date
September 28, 2018
Author
RXi Pharmaceuticals Corporation
Form
CORRESP
Company
Phio Pharmaceuticals Corp. (PHIO) (CIK 0001533040)

Letter

RXi Pharmaceuticals Corporation

257 Simarano Drive, Suite 101

Marlborough, MA 01752

(508) 767-3861

September 28, 2018

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attn: Dorrie Yale

Re: RXi Pharmaceuticals Corporation

Registration Statement on Form S-1

Filed August 31, 2018

File No. 333-227173

Ladies and Gentlemen:

Pursuant to Rules 460 and 461 promulgated under the Securities Act of 1933, as amended, RXi Pharmaceuticals Corporation, a Delaware corporation (the “Company”), hereby respectfully requests that the effective time of the above referenced Registration Statement on Form S-1 filed by the Company (the “Registration Statement”) be accelerated to 5:00 p.m., Eastern Daylight Time, on, September 28, 2018 or as soon thereafter as practicable.

Very truly yours,
RXi Pharmaceuticals Corporation

Show Raw Text
CORRESP
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RXi Pharmaceuticals Corporation

257 Simarano Drive, Suite 101

Marlborough, MA 01752

(508) 767-3861

September 28, 2018

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attn: Dorrie Yale

 Re: RXi Pharmaceuticals Corporation

Registration Statement on
Form S-1

Filed August 31, 2018

File No. 333-227173

Ladies and Gentlemen:

Pursuant to Rules 460
and 461 promulgated under the Securities Act of 1933, as amended, RXi Pharmaceuticals Corporation, a Delaware corporation
(the “Company”), hereby respectfully requests that the effective time of the above referenced Registration Statement
on Form S-1 filed by the Company (the “Registration Statement”) be accelerated to 5:00 p.m., Eastern Daylight Time,
on, September 28, 2018 or as soon thereafter as practicable.

Very truly yours,

RXi Pharmaceuticals Corporation

/s/ Geert Cauwenbergh

Geert Cauwenbergh

President, Chief Executive Officer and acting Chief Financial Officer

cc:                      Ryan A. Murr, Gibson, Dunn & Crutcher LLP