CORRESP 1 filename1.txt CEL-SCI CORPORATION 8229 Boone Blvd. #802 Vienna, VA 22182 (703) 506-9460 January 24, 2008 Sonia Barros Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Re: CEL-SCI Corporation Preliminary Proxy Statement File No. 001-11889 This office represents CEL-SCI Corporation (the "Company"). Amendment No. 1 to the Company's proxy statement has been filed with the Commission. In response to the staff's letter dated January 18, 2008, the following paragraph has been added to the section of the proxy statement pertaining to the proposed reverse split. CEL-SCI's Articles of Incorporation provide that CEL-SCI is authorized to issue 300,000,000 shares of common stock. The reverse split, if adopted, would not change the number of shares of common stock which CEL-SCI is authorized to issue. However, a reverse split would reduce the number of CEL-SCI's outstanding shares, which would enable CEL-SCI to issue more shares that it would be able to issue if the reverse split was not adopted. CEL-SCI does not have any plans to issue any additional shares of its common stock, other than shares which it would be required to issue in connection with outstanding options or warrants, or shares which have customarily been issued pursuant to CEL-SCI's stock bonus or compensation plans. The Company understands that: o The Company is responsible for the adequacy and accuracy of the disclosure in the proxy statement; o Staff comments or changes to the disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the proxy statement; and o The Company may not assert staff comments 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, /s/ Patricia B. Prichep --------------------------------------------- Patricia B. Prichep, Senior Vice President of Operations