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SEC Company Response from Phio Pharmaceuticals Corp. (PHIO) (CIK 0001533040) (PHIO) — Feb 7, 2020

Phio Pharmaceuticals Corp. (PHIO) (CIK 0001533040)
Date: Feb. 7, 2020 · CIK: 0001533040 · Accession: 0001683168-20-000391

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File numbers found in text: 333-234032

Date
February 7, 2020
Author
Gerrit Dispersyn
Form
CORRESP
Company
Phio Pharmaceuticals Corp. (PHIO) (CIK 0001533040)

Letter

Phio Pharmaceuticals Corp.

257 Simarano Drive, Suite 101

Marlborough, MA 01752

(508) 767-3861

February 7, 2020

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attn: Joseph McCann

Re: Phio Pharmaceuticals Corp.

Registration Statement on Form S-1

Filed October 1, 2019

File No. 333-234032

Ladies and Gentlemen:

Pursuant to Rules 460 and 461 promulgated under the Securities Act of 1933, as amended, Phio Pharmaceuticals Corp., 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 9:00 a.m., Eastern Daylight Time, on, February 11, 2020 or as soon thereafter as practicable.

Very truly yours,
Phio Pharmaceuticals Corp.

Show Raw Text
CORRESP
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filename1.htm

Phio Pharmaceuticals Corp.

257 Simarano Drive, Suite 101

Marlborough, MA 01752

(508) 767-3861

February 7, 2020

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attn: Joseph McCann

 Re: Phio Pharmaceuticals Corp.

    Registration Statement on
Form S-1

    Filed October 1, 2019

    File No. 333-234032

Ladies and Gentlemen:

Pursuant to Rules 460
and 461 promulgated under the Securities Act of 1933, as amended, Phio Pharmaceuticals Corp., 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 9:00 a.m., Eastern Daylight Time, on,
February 11, 2020 or as soon thereafter as practicable.

    Very truly yours,

    Phio Pharmaceuticals Corp.

    /s/ Gerrit Dispersyn

    Gerrit Dispersyn

    President and Chief Executive Officer

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