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SILVERMAN SHIN & BYRNE PLLC

Wall Street Plaza

22nd Floor

88 Pine Street

NEW YORK, NY 10005

212.779.8600

Facsimile: 212.779.8858

E-mail: Rfeiner@Silverfirm.com

__________

 

 

 

New Jersey

19 Engle Street

Tenafly, NJ 07670

(201) 567-4969

 

 

 

July 20, 2018

 

Division of Corporation Finance

Office of Healthcare & Insurance

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Attn: Irene Paik, Esq.

 

 

Re: Hemispherx Biopharma, Inc.
    Registration Statement on Form S-3
    Filed July 2, 2018
    File No. 333-226059

 

Dear Ms. Paik:

 

On behalf of Hemispherx Biopharma, Inc. (the “Company”), I hereby file Amendment No. 1 (the “Amendment”) to the above referenced registration statement (the “Registration Statement”) and respond to the comments contained in the Commission’s July 11, 2018 comment letter.

 

Registration Statement on Form S-3 filed July 2, 2018

 

General

 

Comment No. 1: We note that you entered into an amended and restated Rights Agreement on November 14, 2017. Please revise your fee table to register the Rights to Purchase Series A Junior Participating Preferred Stock as separate securities. In addition, please incorporate by reference the description of the Rights to Purchase Series A Junior Participating Preferred Stock contained in the Form 8-A filed November 14, 2017, pursuant to Item 12(a)(3) of Form S-3.

 

Response: In the Amendment, the fee table has been revised to register the Rights to Purchase Series A Junior Participating Preferred Stock (the “Rights”) and descriptions of the Rights and the corresponding Rights Plan have been added and incorporated by reference from the Form 8-A filed November 14, 2017.

 

If you have any additional questions or comments, please contact me. If not, the Company will file an acceleration request.

 

  Very truly yours,
   
  /s/ Richard Feiner
  Richard Feiner

 

cc: Adam Pascale