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SEC Company Response from Entero Therapeutics, Inc. (GRDX) (CIK 0001604191) (GRDX) — Sep 21, 2016

Entero Therapeutics, Inc. (GRDX) (CIK 0001604191)
Date: Sept. 21, 2016 · CIK: 0001604191 · Accession: 0001415889-16-007171

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File numbers found in text: 333-212511

Date
September 21, 2016
Author
Johan M. (Thijs) Spoor
Form
CORRESP
Company
Entero Therapeutics, Inc. (GRDX) (CIK 0001604191)

Letter

Re: AzurRx BioPharma, Inc.

azrxcorrespco_sept142016.htm

September 21, 2016

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Registration Statement on Form S-1

File No. 333-212511

Ladies and Gentlemen:

AzurRx BioPharma, Inc. (the “Company”) hereby requests that the effective date of the above-captioned Registration Statement be accelerated to 5:00 p.m. on September 21, 2016, or as soon thereafter as practicable.

The Company acknowledges that (i) should the Securities and Exchange Commission (the “Commission”), or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, such declaration does not foreclose the Commission from taking any action with respect to the Registration Statement; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and (iii) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under federal securities laws of the United States.

Very truly yours,
AZURRX BIOPHARMA, INC.

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CORRESP
1
filename1.htm

    azrxcorrespco_sept142016.htm

 September 21, 2016

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C.  20549

Re:          AzurRx BioPharma, Inc.

Registration Statement on Form S-1

File No. 333-212511

Ladies and Gentlemen:

AzurRx BioPharma, Inc. (the “Company”) hereby requests that the effective date of the above-captioned Registration Statement be accelerated to 5:00 p.m. on September 21, 2016, or as soon thereafter as practicable.

The Company acknowledges that (i) should the Securities and Exchange Commission (the “Commission”), or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, such declaration does not foreclose the Commission from taking any action with respect to the Registration Statement; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and (iii) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under federal securities laws of the United States.

 Very truly yours,

 AZURRX BIOPHARMA, INC.

 By:

 /s/ Johan M. (Thijs) Spoor

 Name: Johan M. (Thijs) Spoor

 Title: President and Chief Executive Officer