September 28, 2010

Jim B. Rosenberg

Senior Assistant Chief Accountant

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Re:	Hemispherx Biopharma, Inc.
	Form 10-K for the year ended December 31, 2009
	Form 10-K/A for the year ended December 31, 2009
	(SEC filing No. 1-13441)

Dear Mr. Rosenberg:

We hereby confirm receipt of your September 15, 2010 comment letter related to the above referenced Form 10-K and Form 10-K/A of Hemispherx Biopharma, Inc.

We anticipate that we will be filing our response to the comment letter on EDGAR on or before October 14, 2010.

If you have any questions, please do not hesitate to contact me at (215) 988-0080.

Very truly yours,

/s/ Charles T. Bernhardt

Charles T. Bernhardt,

Chief Financial Officer

Corporate Headquarters

One Penn Center, 1617 JFK Blvd., Philadelphia, PA  19103 t: 215-988-0080 f: 215-988-1739