Roth Capital Partners, LLC
24 Corporate Plaza
Newport Beach, CA 92660
May 11, 2011
Securities and Exchange Commission
100 F Street, N.W.
Washington, D.C. 20549
Re: | Marina Biotech, Inc. (the Company) |
Registration Statement on Form S-1 (File No. 333-173108) |
Ladies and Gentlemen:
In connection with the above-captioned registration statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the Act), the undersigned hereby joins in the request of the Company that the effective date of such registration statement be accelerated to 2:00 p.m. (NYT) on Wednesday, May 11, 2011, or as soon thereafter as practicable.
In making this request the undersigned acknowledges that it is aware of its obligations under the Act as they relate to the public offering of securities pursuant to the registration statement.
Very truly yours, | ||
ROTH CAPITAL PARTNERS, LLC, | ||
By: | /s/ Aaron Gurewitz | |
Name: Aaron Gurewitz | ||
Title: Head of Equity Capital Markets |