0001144204-17-014610.txt : 20170424 0001144204-17-014610.hdr.sgml : 20170424 20170315090014 ACCESSION NUMBER: 0001144204-17-014610 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170315 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Dipexium Pharmaceuticals, Inc. CENTRAL INDEX KEY: 0001497504 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 271707962 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8285 EL RIO STREET STREET 2: SUITE 130 CITY: HOUSTON STATE: TX ZIP: 77054 BUSINESS PHONE: (713) 842-1249 MAIL ADDRESS: STREET 1: 8285 EL RIO STREET STREET 2: SUITE 130 CITY: HOUSTON STATE: TX ZIP: 77054 FORMER COMPANY: FORMER CONFORMED NAME: Dipexium Pharmaceuticals, Inc. DATE OF NAME CHANGE: 20140313 FORMER COMPANY: FORMER CONFORMED NAME: Dipexium Pharmaceuticals, LLC DATE OF NAME CHANGE: 20100726 CORRESP 1 filename1.htm

Dipexium Pharmaceuticals, Inc.

14 Wall Street, Suite 3D

New York, NY 10005

March 15, 2017

Via EDGAR

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 3561
Washington, D.C. 20549

Attention: Suzanne Hayes, Assistant Director, Office of Healthcare and Insurance

Re:	Dipexium Pharmaceuticals, Inc.
	Registration Statement on Form S-4
	Filed on January 25, 2017 and amended on February 28, 2017
	File No. 333-213566

Dear Ms. Hayes:

Pursuant to Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, Dipexium Pharmaceuticals, Inc. (the “Company”) hereby requests that the effectiveness of the above-captioned Registration Statement on Form S-4 be accelerated to Friday, March 17, 2017, at 9:00 a.m., EST, or as soon as thereafter practicable.

Any questions should be addressed to Ivan K. Blumenthal, Esq., at Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., Chrysler Center, 666 Third Avenue, New York, New York 10017, telephone (212) 692-6784.

Thank you very much.

	Very truly yours,

	Dipexium Pharmaceuticals, Inc.

	/s/ David P. Luci
	David P. Luci, Esq.
	President and Chief Executive Officer