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Deferred Financing Costs
9 Months Ended
Sep. 30, 2013
Deferred Financing Costs
Note 5.  Deferred Financing Costs

Deferred financing costs consisted of costs incurred from third parties in conjunction with the July 2012 Notes.  The costs in connection with the debt financing were capitalized and are amortized to interest expense over the term of the related debt. In connection with the September 24, 2013 conversion of the July 2012 Notes, the balance of the unamortized deferred financing costs of $86,231 was charged to loss on debt extinguishment. During the nine months ended September 30, 2013, Opexa amortized $125,248 of deferred financing costs as interest expense.