-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, G1nJFIR5j0ddMD6ptmXrAlPQ7BKb2y2vf009xWTbB+La9qj8TFgGYSaSswe6wfVS QLPR0+YHEig64C+yiAvOCg== 0000812796-08-000012.txt : 20080519 0000812796-08-000012.hdr.sgml : 20080519 20080331190011 ACCESSION NUMBER: 0000812796-08-000012 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080331 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DOR BIOPHARMA INC CENTRAL INDEX KEY: 0000812796 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 411505029 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 850 BEAR TAVERN ROAD STREET 2: SUITE 201 CITY: EWING STATE: NJ ZIP: 08628 BUSINESS PHONE: 609-538-8200 MAIL ADDRESS: STREET 1: 850 BEAR TAVERN ROAD STREET 2: SUITE 201 CITY: EWING STATE: NJ ZIP: 08628 FORMER COMPANY: FORMER CONFORMED NAME: ENDOREX CORP DATE OF NAME CHANGE: 19960916 FORMER COMPANY: FORMER CONFORMED NAME: IMMUNOTHERAPEUTICS INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm secletterons1amend.htm



EDWARDS ANGELL PALMER & DODGE LLP
One North Clematis Street, Suite 400
West Palm Beach, FL 33417


March 31, 2008

Via EDGAR and Facsimile (202) 772-9217

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4561
Attn:                      Jeffrey P. Riedler

Re:           DOR BioPharma, Inc.
Registration Statement on Form S-1 (the "Registration Statement")
Initially Filed February 14, 2008
File No. 333-149239

Ladies and Gentlemen:

On behalf of DOR BioPharma, Inc. (the “Company”), we are filing Amendment No. 1 to the Registration Statement in order to address the comment set forth in the letter dated February 15, 2008 from the staff of the United States Securities and Exchange Commission.  The updated financial information includes the audited financial statements of the Company for the fiscal year ended December 31, 2007.  The Amendment also is being filed to register additional shares.

If you have any questions, please contact the undersigned at (954) 667-6129.

Sincerely,


/s/ Leslie J. Croland

Leslie J. Croland, P.A.


 
 
 

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