CORRESP 1 filename1.htm

 

February 11, 2021

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

 

Attn: Jeffrey Gabor
  Deanna Virginio
  Tracey Houser
  Terence O’Brien

 

Re: Virpax Pharmaceuticals, Inc.
  Registration Statement on Form S-1
  File No. 333- 249417

 

Acceleration Request

  Requested Date: February 16, 2021
  Requested Time: 4:30 p.m. Eastern Time

 

Dear Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Virpax Pharmaceuticals, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission (the “Commission”) at the “Requested Date” and “Requested Time” set forth above or as soon as practicable thereafter, or at such later time as the Company or its counsel may orally request via telephone call to the staff.

 

Please call Steven M. Skolnick of Lowenstein Sandler LLP at (973) 597-2476 to confirm the effectiveness of the Registration Statement or with any questions.

 

  Sincerely,
   
  VIRPAX PHARMACEUTICALS, INC.
   
  By: /s/ Anthony Mack
  Name: Anthony Mack
  Title: Chief Executive Officer