TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 2, 2022 Peter Nielsen President and Chief Executive Officer BIO-PATH HOLDINGS INC 4710 Bellaire Boulevard, Suite 210 Bellaire, Texas 77401 Re: BIO-PATH HOLDINGS INC Registration Statement on Form S-3 Filed May 27, 2022 File No. 333-265282 Dear Mr. Nielsen: 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 Michael Davis at 202-551-4385 or Celeste Murphy at 202-551-3257 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: William R. Rohrlich, II