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SEC Comment Letter for Entero Therapeutics, Inc. (GRDX) (CIK 0001604191) (GRDX) — Jan 7, 2020

Entero Therapeutics, Inc. (GRDX) (CIK 0001604191)
Date: Jan. 7, 2020 · CIK: 0001604191 · Accession: 0000000000-20-000153

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File numbers found in text: 333-235768

Date
January 7, 2020
Author
James Sapirstein
Form
UPLOAD
Company
Entero Therapeutics, Inc. (GRDX) (CIK 0001604191)

Letter

January 7, 2020 James Sapirstein President AzurRx BioPharma, Inc. 760 Parkside Avenue Brooklyn, NY 11226 Re:AzurRx BioPharma, Inc. Registration Statement on Form S-1 Filed December 31, 2019 File No. 333-235768 Dear Mr. Sapirstein: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Paul Fischer at 202-551-3415 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Daniel Rumsey, Esq.

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January 7, 2020
James Sapirstein
President
AzurRx BioPharma, Inc.
760 Parkside Avenue
Brooklyn, NY 11226
Re:AzurRx BioPharma, Inc.
Registration Statement on Form S-1
Filed December 31, 2019
File No. 333-235768
Dear Mr. Sapirstein:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Paul Fischer at 202-551-3415 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Daniel Rumsey, Esq.