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                              June 17, 2020

       Daniel J. Luckshire
       Executive Vice President and Chief Financial Officer
       SIGA TECHNOLOGIES INC
       31 East 62nd Street
       New York, NY 10065

                                                        Re: SIGA TECHNOLOGIES
INC
                                                            Form 10-K
                                                            For the Year Ended
December 31, 2019
                                                            File No. 001-38436

       Dear Mr. Luckshire:

               We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comment. In our comment, we may ask
you to provide us
       with information so we may better understand your disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this comment, we may have additional comments.

       Notes to the Consolidated Financial Statements

       3. Procurement Contract and Research Agreement, page 56

   1.                                                   With regards to the
various contracts with BARDA where revenue is recognized over
                                                        time, please provide
disclosures for the description of the input or output methods used in
                                                        the revenue recognition
calculation and how they are applied consistent with guidance
                                                        under ASC 606-10-50-18.
For example, we note disclosures stating "...the $3.3 million
                                                        cumulative catch-up
adjustment related to the conclusion of historical rate
                                                        reconciliation in
connection with the IV Formulation R&D Contract and changes in the
                                                        projected amount of
contract funding expected to be available under the IV Formulation
                                                        R&D Contract, which
impacts the progress-towards-completion calculation." The input or
                                                        output method is
however not clear, nor how the method is applied in the calculation.
                                                        Please provide revised
disclosures to be included in future periodic filings to address this
                                                        matter.
 Daniel J. Luckshire
SIGA TECHNOLOGIES INC
June 17, 2020
Page 2




       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

      You may contact Christine Allen Torney at 202-551-3652 or Daniel Gordon
at 202-551-
3486 with any questions.



FirstName LastNameDaniel J. Luckshire                     Sincerely,
Comapany NameSIGA TECHNOLOGIES INC
                                                          Division of
Corporation Finance
June 17, 2020 Page 2                                      Office of Life
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FirstName LastName