CORRESP 1 filename1.txt OPEXA THERAPEUTICS, INC. 2635 N. Crescent Ridge Drive The Woodlands, TX 77381 (281) 272-9331 October 9, 2008 Via Facsimile (202) 772-9217 ---------------------------- Securities and Exchange Commission Judiciary Plaza 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Jennifer Riegel Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-3; Pre-Effective Amendment No. 3 on Form S-3 (File No. 333-153501) of Opexa Therapeutics, Inc. Ladies and Gentlemen: Pursuant to Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, Opexa Therapeutics, Inc., a Texas corporation (the "Company"), hereby requests that the effectiveness of its Registration Statement on Form S-3 Pre-Effective Amendment No. 3 on Form S-3 (File No. 333-153501) be accelerated so that such Registration Statement will become effective at 10:00 a.m. EST Friday, October 10, 2008, or as soon thereafter as practicable. We hereby acknowledge that (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, By: /s/ Lynne Hohlfeld --------------------------------------- Lynne Hohlfeld, Chief Financial Officer