TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 19, 2024 Christopher Schaber Chief Executive Officer Soligenix, Inc. 29 Emmons Drive, Suite B-10 Princeton, New Jersey 08540 Re: Soligenix, Inc. Registration Statement on Form S-1 Filed January 16, 2024 File No. 333-276511 Dear Christopher 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 Jimmy McNamara at 202-551-7349 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Driscoll Ugarte