K R A M E R L E V I N N A F T A L I S & F R A N K E L LLP
James A. Grayer
Partn er
Phone 212-715-7616
Fax&# 160; 212-715-8050
JGray er@KRAMERLEVIN.com
December 2, 2008
VIA EDGAR
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | SIGA Technologies, Inc. Form 10-K for the Year Ended December 31, 2007 Filed March 13, 2008 Form 10-Q for the Quarterly Period Ended September 30, 2008 Filed on November 6, 2008 Form DEF 14A Filed on April 9, 2008 File No. 000-23047 |
Dear Mr. Rosenberg:
Reference is made to the letter, dated November 26, 2008, to Mr. Thomas N. Konatich, Chief Financial Officer of SIGA Technologies, Inc. (the “Company”), setting forth the comments of the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Staff”) regarding the above-referenced Form 10-K for the fiscal year ended December 31, 2007, filed with the Securities and Exchange Commission (the “Commission”) on March 13, 2008, the Form 10-Q for the Quarterly Period Ended September 30, 2008, filed with the Commission on November 6, 2008, and the Form DEF 14A filed with the Commission on April 9, 2008.
In accordance with our conversation with Ibolya Ignat of your office, the Company anticipates providing its response to the Staff by December 19, 2008.
Should you have any questions regarding this letter, please do not hesitate to contact me at (212) 715-7616.
Sincerely,
/s/ James A. Grayer
James A. Grayer
cc: Thomas N. Konatich
SIGA Technologies, Inc.
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