0001213900-14-008358.txt : 20150120 0001213900-14-008358.hdr.sgml : 20150119 20141117172733 ACCESSION NUMBER: 0001213900-14-008358 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20141117 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SOLIGENIX, 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: 29 EMMONS DRIVE STREET 2: SUITE C-10 CITY: PRINCETON STATE: NJ ZIP: 08540 BUSINESS PHONE: 609-538-8200 MAIL ADDRESS: STREET 1: 29 EMMONS DRIVE STREET 2: SUITE C-10 CITY: PRINCETON STATE: NJ ZIP: 08540 FORMER COMPANY: FORMER CONFORMED NAME: DOR BIOPHARMA INC DATE OF NAME CHANGE: 20020329 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

November 17, 2014

VIA EDGAR AND FEDEX

Jeffrey P. Riedler

Assistant Director

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Soligenix, Inc.
Registration Statement on Form S-1
Filed October 31, 2014

File No. 333-199761

Dear Mr. Riedler:

On behalf of our client, Soligenix, Inc. (the “Company”), we acknowledge the comment of the staff (the “Staff”) of the Securities and Exchange Commission contained in its letter dated November 14, 2014 (the “Comment Letter”) relating to the captioned Registration Statement (“Registration Statement”). The Company is filing Amendment No. 1 to the Registration Statement (the “Amendment”) to include the Company’s financial statements for the quarter ended September 30, 2014 and to update the disclosure related to the financial statements and certain other items. For the Staff’s convenience, we are submitting via Federal Express three copies of this letter and six of the Amendment, three of which are clean and three of which are marked to show all changes made to the Registration Statement.

The Company will file an additional amendment to the Registration Statement to address the comment of the Staff contained in the Comment Letter at a later date.

Duane Morris llp

5100 Town center circle, ste. 650, boca raton, fl 33486

DM3\3081103.1

Division of Corporation Finance

Securities and Exchange Commission

November 17, 2014

Page 2

Please contact me at (305) 960-2250 with any questions or further comments regarding the Registration Statement or the Amendment.

		Sincerely,

		/s/ Leslie J. Croland
		Leslie J. Croland

cc:	Christopher J. Schaber, Ph.D., Chief Executive Officer and President
	John D. Hogoboom, Lowenstein Sandler LLP

Duane Morris llp

5100 Town center circle, ste. 650, boca raton, fl 33486

DM3\3081103.1

GRAPHIC 2 image_001.jpg GRAPHIC begin 644 image_001.jpg M_]C_X``02D9)1@`!`0$`>`!X``#_VP!#``,"`@,"`@,#`P,$`P,$!0@%!00$ M!0H'!P8(#`H,#`L*"PL-#A(0#0X1#@L+$!80$1,4%145#`\7&!84&!(4%13_ MVP!#`0,$!`4$!0D%!0D4#0L-%!04%!04%!04%!04%!04%!04%!04%!04%!04 M%!04%!04%!04%!04%!04%!04%!04%!3_P``1"``=`+H#`2(``A$!`Q$!_\0` M'P```04!`0$!`0$```````````$"`P0%!@<("0H+_\0`M1```@$#`P($`P4% M!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T?`D,V)R@@D* M%A<8&1HE)B7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7& MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$! M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$" M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$ MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4 MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P"3]M3X2^&O MAC^U9\']&\,V;_3DC;Y2_`9'VD#`./7-?<]_^QU$ M[V!HX_"ATQR,"?2]2N[.53ZAHI5.:^2?^"B'_)XG[/G_`%WM?_3C%7Z/4`?G M/\>/^%R?L`Z]IWBSPGXSU;Q]\*KVX6VGT?Q7-92'E8C,V756`.R12,$89 M6R-WW!\%?B[HGQT^&>A^-=`++8:G%N:"4CS+>525DA?'\2L"/?&1P16!^U;X M1M/''[-OQ)TF\4-&VA75PA/\,L,9FC;ZAXU/X5\"_L>V=]XN_8*^-=G'K>L: M&-$NKK5+*XT>]>UD\Q;!)#&S*1NC)4;E/!SZ\T`?JAG/2C/6O`/V6=!'C3]B MWX>:7<:CJ6G_`&_PY`CWVF7;V]W&2N=Z2CYE;WKS_P#X)S?VS?\`[+>OQP:M M)-KI\0:O#!J>I%KD^<&"I))DY?!`)&>>G%`'UXUQ''(L;2*KM]U2P!/T%25\ M'_'WX5_##P'^SIXQT7Q1XAMO'?QDM=,NM2?Q(R,^L_;/FDCE/E%WMHU^50"5 MC"J.V:]BBMM0^)W[">DWFH>(=9L-8F\&0Z@^K:7?/;733I9[]S2*:E\1)]8\5)/ILG MV6PGU.>&ULQ]0.*7]E/XN:I\+_V,_BAJFH7=QKQ^'>K MZUI^FM?2%W>&WVF"-FZX#/CV'`Z"@#[;DN(H9(T>5$>0X168`M]!WK'\:>!_ M#_Q&\/W&A>*-&L]>T:X*M+8W\(EBX(!![$5\<_`G2O"/C#X!P:_\` M$CPEXI^(/C7Q=:-J.JZT?#MW=2YERT<=E,$VPQQH4">4R@$;@<\U[/\`L1ZE M\0;SX`:5:_$S3M6L/$NF7,]@K:VA6[N;9&S!+)G[S;&"ENY0D\T`?G=X%\53 M_L:?M<:UXFL+66T^&!\6:CX3NU5BZ+;HZ.4.>=T*R12+GDJC#UK]B+>XBO+> M*>"1)H)5#QR1L&5E(R"".H(KX1T?X$V_[17PQ_:?$$(NJCXDZG>Z3/)TAO8 MXH3&?8-DHW^R[5U'_!-'X\7/CSX6WGPZ\1O)#XN\#/\`8FAN3^^:S#%8\@\[ MHF5H6]-B?WJ`/HWXX_$B7X6_#?4M8LK<7^NS-'I^C:?WN]0G<16T7T,C*3Z* M&/:OSJ_8D^`/AWQ=^UA\7M$^(=G;>.KGPTTRF;4X_,CGO#=LLMP4/!)*MC.< M;CWK[@/_`!>#]I,?\M?"WPS3/K'<:[0KGWVXH`_1N:X@LU02RQP*2$7>P4$]@,U-7Q M]^QA\.M/^.GPE_X6Q\4;*T\;^*O&%Q$7$&GVBS/%';6T3Y6)!L)^4`D MMR3BH_@'KM_\/?VI?BA^SX^J7]YX,33$USP]YMU(UQI<4HC$MK',3O$:F7*9 M.5V<=:`/L-G5%8LP4*,DD]!ZT*ZLH8$%2,A@>,>M?GQ^S7\`--^*/Q(_:)\( M>+O$OB?7_"VD^)4L_L%UJ\PDO,))Y;W$ZL))-@Z)N"9^8JQQBS^VM\!;+X&? ML@^&],\,>*/%$<&@:K:VBI<:M*T5VEQ8GF! M-R[R-VW/./7%>7?!_P`3?%/7O%WQ`MO'_A33?#V@V.I>3X;N[&Y$LE_:_-^\ MD&]L'`C.<)R[#;\N:Y+3_P!C'PA#\3O#_P`1KO7/$VH^--.\U[K5)]6D!U!G M0J/,12%C1,G;'$$0<`@@5YU^QKI-SX;_`&EOVDM#GUO5]>ATZ_TR*WN=:O9+ MNX$;132!2[DD@%R/H!0!]@274$,L<4DT<SO+*0[8(H;@@FV$:X"["H4GG:PR? MMKX?^!%\,^`_#>CVOB&YUBVT_3;:TBU&5P[W21Q*@E9@3N+`!LYYS0!\,?\` M!1#_`)/$_9\_Z[VO_IRBK]'J_'7]H+Q?XK_:8\?Z'XSO=4L_#=UHD*PZ=#IM MF[&%EE\WS=[2\OOVGH!\HXZY^A_!'[\:V5[TF>!GH,> MT_\`"EO#)Y,FOY_[&74O_DB@#YX_9K\0?''X?_##PY\*[GX.R6FL^'X!IO\` MPE.I:O`-',2L0LX$;&:3Y3/%']DOX:?&/P#\`?'O@74/#2^$]7O M&U6]T7Q"^HPECFO_`/A2ZE_\D4?\ M*5\,_P#/37__``I=2_\`DB@#Y3^%/PY^)FI_LF:Q\'#\,)O!?B6ZTZ[LM7\3 M:O=V\EO?S2;RTZF.1I9Y9<[=S@*N<[B`%/H'POU#Q[:?L>KX.U'X5^(K3Q9I MN@_$XMBT]D$NI?L[Q"9',X`B&%RS8/S#`;!->V?\*5\,_\`/37_`/PI=2_^ M2*/^%*^&?[^O_P#A2ZE_\D4`>7?L?Z?XN^$O[,NA>%/%'@36+/7O#%H8#:P3 M6DWV_=*[`P,)]N0&&1(4QVS7!_LK_!OQ3'\,/BI\./B5X%U+P_8^,=6U34EO M1=VL\*P7:JOEDQRLRRKR1\I7CKVKZ-_X4KX9_P">FO\`_A2ZE_\`)%'_``I7 MPS_STU__`,*74O\`Y(H`^=_@;K'QF_9A\+VWPT\3?#'5/B-HFCEH-#\4>%+J MU/G6NXF-)X9I8S&RYQG.,`#G&X_3GP^UWQ)XCT22^\3>&5$7;S,(---^EY* ML.!AI6C&Q7)W?*K.``/F.<#+_P"%*^&?^>FO_P#A2ZE_\D5Y5^TXN@_L_P#P M=U;QI::=K6L7%G)#$EK-XKU.)"9)%3)(G)XW9QWQU%`#?V-_^1A_:!_[*7J? M_HN"OG/]J[PSXC_9/_:Z\+_&?P#I+:G:>,)FTZ]TB(E4NK^10AA8@''G8CD! M_P">D3&N(_81_:>\2>#?BY+X/OK:#6K+X@:_]MFGDDD26RN9%P[JS%S(I54& M&.?ESN.37ZBZQX?TSQ`MF-3L;>^%G=1WMMY\8;R9T.4D7/1E).#0!R7P/^'$ MGPM^&^FZ/>W(O]=F:34-9U#'-YJ$[F6YE^AD9@OHH4=J^*?V.]#M/$W[9'[5 M&CZA'YUAJ$EY:7$><;HY+R9&'X@FOKG]J+XX7'[/7PAO_&5KI,>M7$%Q#;I: MS3&)]N=-\R2 M:;S=ZR02!AM8G"G<,$C&<$`'Z0?L[:+XV_9.\'W?PUUSPGK/C3P[IEY/+X=\ M0>'%AG,]K(YD$-Q"\B-%*K,W/*'/WABK_P`#?@]XJTWXM?$;XZ^.M):U\4>( M;=;+2O"UC-%/-8Z?$%V1O)N$;3R>7&2`VU2/O"/&_Q:^$T/@OP1X.O/ M$-_-J%IJ#W@NK:WMHDAEWE"9)58N=HX"D8;.>,5[)_PI7PS_`']?_P#"EU+_ M`.2*/^%*^&?^>FO_`/A2ZE_\D4`;?AKQ)?ZSX9_M*^\-:GH=\J,6TF\>W>^*^;OV=/#/Q`\+_M*?&#Q/XA^'>JZ/X?\`'-Y:36%X][92 MFV6")T_?HDY9=P((V;L'@^M>[?\`"E?#/_/37_\`PI=2_P#DBC_A2OAG_GIK M_P#X4NI?_)%`'C&I:IXK\:_!:_\`!'Q2^#NK>-/%:QS6@$<=F]AJ+Y98+E;C MS`L&5*,20K(=V`<#/AOA/_@F[\5+'PMHUM/\:;W29X;*&.33[-Y7AMF"`&*- MLC*J1M!P.`.*^V?^%*^&?^>FO_\`A2ZE_P#)%'_"E?#/_/37_P#PI=2_^2*` #/__9 ` end