TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 22, 2021 Christopher J. Schaber, Ph.D. President and Chief Executive Officer Soligenix, Inc. 29 Emmons Drive, Suite B-10 Princeton, NJ 08540 Re: Soligenix, Inc. Registration Statement on Form S-3 Filed January 15, 2021 File No. 333-252153 Dear Dr. Schaber: 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 Deanna Virginio at 202-551-4530 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Driscoll R. Ugarte, Esq.