8-K

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K


                                 CURRENT REPORT

                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934

                Date of Report (Date of earliest event reported)
                                November 7, 2006

                           HEMISPHERX BIOPHARMA, INC.
             (Exact name of registrant as specified in its charter)

                           Delaware 0-27072 52-0845822
               (state or other juris- (Commission (I.R.S. Employer
           diction of incorporation) File Number) (Identification No.)

              1617 JFK Boulevard, Philadelphia, Pennsylvania 19103
               (Address of principal executive offices) (Zip Code)

       Registrant's telephone number, including area code: (215) 988-0080


          (Former name or former address, if changed since last report)


Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)

[ ] Soliciting  material  pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12) [ ] Pre-commencement  communications pursuant to Rule 14d-2(b) under
the Exchange Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))






Section 4 - Matters Related to Accountants and Financial Statements

Item 4.01 Changes in The Registrant's Certifying Accountant.

Retention of New Accountants

         On  November 7, 2006,  the Audit  Committee  of our Board of  Directors
approved  the  appointment  of  McGladrey & Pullen,  LLP ("  McGladrey")  as our
independent registered public accounting firm, effective immediately.  McGladrey
replaces BDO as our independent registered public accounting firm.

         During our two most recent  fiscal  years ended  December  31, 2004 and
December 31,  2005,  and through the date of this Report on Form 8-K, we did not
consult McGladrey with respect to the application of accounting  principles to a
specified  transaction,  either  completed  or  proposed,  or the  type of audit
opinion that might be rendered on our financial statements, or any other matters
or reportable events listed in Items 304(a)(2) of Regulation S-K.

Resignation of Former Accountants

         As noted in our Current  Report on Form 8-K/A filed with the Commission
on September 22, 2006, BDO Seidman, LLP ("BDO") informed us that it would resign
from  the  client-auditor  relationship  with us no  later  than the date of our
filing of our Form 10-Q report for the period ending  September 30, 2006.  BDO's
decision to resign was not  recommended or approved by our Audit  Committee.  On
November 7, 2006,  we filed our Form 10-Q report for the period ended  September
30, 2006 and BDO resigned from the client-auditor relationship with us.

         BDO's  reports on our financial  statements  for the fiscal years ended
December 31, 2004 and  December 31, 2005 did not contain any adverse  opinion or
any disclaimer of opinion and were not qualified or modified as to  uncertainty,
audit scope or accounting principles.

         During the fiscal years ended  December 31, 2004 and December 31, 2005,
and the subsequent interim period preceding the date of BDO's resignation, there
were no disagreements  between us and BDO on any matter of accounting principals
or  practice,  financial  statement  disclosure  or auditing  scope of procedure
which, if not resolved to the satisfaction of BDO, would have caused BDO to make
a reference to the subject  matter  thereof in connection  with its reports and,
during  the same  period,  there  were no  reportable  events as defined in item
304(a)(1)(v) of the Commission  Regulation S-K, except as previously reported in
Item 9A of our 2005 Form 10-K/A2.

         We provided  BDO with a copy of this  Report on Form 8-K and  requested
that BDO furnish us with a letter addressed to the SEC stating whether it agrees
with the foregoing  statements by us and, if not,  stating the respects in which
it does not agree. A copy of the letter from BDO stating that it does agree with
the foregoing statements is filed with this Report on Form 8-K as Exhibit 16.1.

On November 9, 2006,  Hemispherx issued a press release disclosing the retention
of McGladrey & Pullen, LLP, a copy of which is attached hereto as Exhibit 99.1.

Section 9 - Financial Statements and Exhibits Item 9.01 Financial Statements and
Exhibits.

(c)      Exhibits


Exhibit No.                Description

16.1     Letter on change in certifying accountant.
99.1     Press Release dated November 9, 2006.








                                   SIGNATURES


         Pursuant to the  requirements  of the Securities  Exchange Act of 1934,
the  registrant  has duly  caused  this report to be signed on its behalf by the
undersigned hereunto duly authorized.


                                HEMISPHERX BIOPHARMA, INC.


November 9, 2006              By:  /s/ Robert Peterson
                                --------------------------------------------
                                Robert Peterson, Chief Financial Officer

EX-16

                                                              Exhibit 16.1
                                                              ----------

  BDO Seidman, LLP                       1700 Market Street, 29th Floor
  Accountants and Consultants            Philadelphia, Pennsylvania 19103-3962
                                         Telephone: (215) 636-5500
                                         Fax: (215) 636-5501







November 7, 2006

Securities and Exchange Commission 100 F Street N.E.
Washington, D.C. 20549

We have been  furnished with a copy of the response to Item 4.01 of Form 8-K for
the  event  that  occurred  on  November  7,  2006,  to be filed  by  Hemispherx
Biopharma,  Inc.  We agree with the  statements  made in  response  to that Item
insofar as they related to our Firm.

Very truly yours,

/s/BDO Seidman, LLP

BDO Seidman, LLP

EX-99

                                                                   Exhibit 99.1


Hemispherx Biopharma Appoints McGladrey & Pullen as Independent Auditing Firm
Thursday November 9, 8:30 am ET


PHILADELPHIA--(BUSINESS  WIRE)--Hemispherx  Biopharma,  Inc. (AMEX:  HEB - News)
announced that its Board of Directors has engaged McGladrey & Pullen, LLP as the
Company's new independent registered public accounting firm following the filing
of its quarterly report on Form 10-Q for the period ended September 30, 2006.

McGladrey & Pullen, a partner-owned CPA firm, provides audit and attest services
to  midsized  companies.  It has 100 offices in the United  States.  McGladrey &
Pullen helps clients with global  business  needs through its  membership in RSM
International  (an  affiliation  of  separate  and  independent  accounting  and
consulting firms).

McGladrey & Pullen LLP and RSM  McGladrey  Inc., a business  services  provider,
have an alternative  practice  structure.  Though separate and independent legal
entities,  they work together to serve clients'  business needs. When considered
together,  the two companies rank as the  fifth-largest  provider of accounting,
tax and business  consulting in the United  States  (source:  Public  Accounting
Report). Web site: http://www.mcgladrey.com/.

About Hemispherx Biopharma

Hemispherx  Biopharma,  Inc.  is a  biopharmaceutical  company  engaged  in  the
manufacture  and clinical  development  of new drug  entities  for  treatment of
seriously debilitating disorders. Hemispherx's flagship products include Alferon
N Injection(R)  and the  experimental  therapeutics  Ampligen(R) and Oragens(R).
Alferon  N  Injection(R)  is  approved  for a  category  of STD  infection,  and
Ampligen(R)  and  Oragens(R)  represent  experimental  RNA  nucleic  acids being
developed  for globally  important  viral  diseases and  disorders of the immune
system.   Hemispherx's  platform  technology  includes  large  and  small  agent
components for potential  treatment of various  severely  debilitating  and life
threatening  diseases.  Hemispherx  has in excess of 100 patents  comprising its
core  intellectual  property estate, a fully  commercialized  product (Alferon N
Injection(R))  and GMP certified  manufacturing  facilities for its novel pharma
products. For more information please visit www.hemispherx.net.

Information  contained in this news release other than  historical  information,
should be considered  forward-looking and is subject to various risk factors and
uncertainties. For instance, the strategies and operations of Hemispherx involve
risk of competition,  changing market conditions, change in laws and regulations
affecting these industries and numerous other factors  discussed in this release
and in the Company's  filings with the Securities and Exchange  Commission.  Any
specifically referenced investigational drugs and associated technologies of the
Company  (including  Ampligen(R),  Alferon LDO and Oragens) are  experimental in
nature  and as such  are not  designated  safe  and  effective  by a  regulatory
authority for general use and are legally available only through clinical trials
with the referenced  disorders.  The  forward-looking  statements  represent the
Company's  judgment  as of the  date of this  release.  The  Company  disclaims,
however,  any intent or obligation to update these  forward-looking  statements.
Clinical trials for other potential indications of the approved biologic Alferon
N Injection(R) do not imply that the product will ever be specifically  approved
commercially for these other treatment indications.

Contact:
Hemispherx Biopharma, Inc.
Dianne Will, 518-398-6222
ir@hemispherx.net
or
CCG Investor Relations
Sean Collins, Sr. Partner, 310-477-9800