December 16, 2024

Steven Shallcross
Chief Executive Officer
Theriva Biologics, Inc.
9605 Medical Center, Suite 270
Rockville, MD 20850

       Re: Theriva Biologics, Inc.
           Registration Statement on Form S-1
           Filed December 10, 2024
           File No. 333-283722
Dear Steven Shallcross:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
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.

       Please contact Tamika Sheppard at 202-551-8346 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Life
Sciences
cc:   Leslie Marlow