Exhibit 99.77B



                                                                  March 16, 2006



United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549

This letter is written in response to the  requirement of Rule  12b-25(c)  under
the Securities  Exchange Act of 1934 and in  satisfaction of item (c) of Part II
of Form 12b-25.

We are the independent  registered public  accountants of Hemispherx  Biopharma,
Inc. and Subsidiaries (the "Registrant").  The Registrant has stated in Part III
of its  filing  on Form  12b-25  that  it is  unable  to  timely  file,  without
unreasonable  effort or  expense,  its  Annual  Report on Form 10-K for the year
ended  December 31, 2005 because our Firm has not yet completed our audit of the
financial  statements of the Registrant for the year ended December 31, 2005 and
is  therefore   unable  to  furnish  the  required  opinion  on  such  financial
statements.

We hereby advise you that we have read the statements  made by the Registrant in
Part III of its  filing  on Form  12b-25  and  agree  with the  statements  made
therein.  We are  unable to  complete  our audit of the  Registrant's  financial
statements and furnish the required  opinion for a timely filing because we have
not yet had sufficient time to complete the auditing procedures that we consider
necessary in order to complete the audit.

Very truly yours,

/s/ BDO Seidman, LLP