0001144204-13-053587.txt : 20131114 0001144204-13-053587.hdr.sgml : 20131114 20131002124042 ACCESSION NUMBER: 0001144204-13-053587 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20131002 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VACCINOGEN INC CENTRAL INDEX KEY: 0001453001 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5300 WESTVIEW DRIVE STREET 2: SUITE 406 CITY: FREDERICK STATE: MD ZIP: 21703 BUSINESS PHONE: 301-668-8400 MAIL ADDRESS: STREET 1: 5300 WESTVIEW DRIVE STREET 2: SUITE 406 CITY: FREDERICK STATE: MD ZIP: 21703 CORRESP 1 filename1.htm

VACCINOGEN, INC.

5300 Westview Drive, Suite 406

Frederick, MD 21703

October 2, 2013

Jeffrey P. Riedler

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Re:	Vaccinogen, Inc.
	Amendment No. 2 to Registration Statement on Form 10-12(g)
	Filed September 12, 2013
	File No. 000-54997

Dear Mr. Riedler

In connection with Amendment No. 3 (the “Amendment”) to the Company’s Registration on Form 10 being filed with the Securities and Exchange Commission on the date hereof, we hereby acknowledge that:

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

	Very truly yours,

	VAccinogen, Inc.

	By: /s/ Michael G. Hanna, Jr. Ph.D
	Michael G. Hanna, Jr. Ph.D
	Chief Executive Officer