U.S. Securities & Exchange Commission
SEC Seal
Home | Previous Page
U.S. Securities and Exchange Commission

Securities Exchange Act of 1934
Rule 12h-3

May 12, 2008

Response of the Office of Chief Counsel
Division of Corporation Finance


CollaGenex Pharmaceuticals, Inc.
Incoming letter dated May 9, 2008

Based on the facts presented, the Division will not object if CollaGenex does not file its periodic and current reports under the Securities Exchange Act of 1934, including its quarterly report on Form 10-Q for the quarter ended March 31, 2008. In reaching this position, we note that CollaGenex has filed post-effective amendments removing from registration unsold securities under all effective registration statements on Forms S-3 and S-8 and those post-effective amendments are effective. We assume that, consistent with the representations made in your letter, CollaGenex will file a certification on Form 15 making appropriate claims pursuant to Exchange Act Rules 12h-3 and 12g-4 on or before the due date of its Form 10-Q for the quarter ended March 31, 2008.

This position is based on the representations made to the Division in your letter. Any different facts or conditions might require the Division to reach a different conclusion. Further, this response expresses the Division's position on enforcement action only and does not express any legal conclusion on the question presented.


Heather L. Maples
Special Counsel

Incoming Letter:

The Incoming Letter is in Acrobat format.


Modified: 05/23/2008