April 27, 2010
VIA EDGAR
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
| Attention: | Jim B. Rosenberg, Senior Assistant Chief Accountant |
| Mark Brunhofer, Senior Staff Accountant |
| Ibolya Ignat, Staff Accountant |
| Re: | Generex Biotechnology Corporation |
| Form 10-K for the Fiscal Year Ended July 31, 2009 |
| Filed on October 14, 2009 |
| File No. 000-25169 |
Ladies and Gentlemen:
On behalf of Generex Biotechnology Corporation (the “Company”), we are requesting additional time for the Company to submit its responses to the comments of the Commission staff as set forth in your letter, dated April 16, 2010, with respect to the Company’s Form 10-K as referenced above. We respectfully request an extension until Friday, May 7, 2010 for the Company to submit its responses to your April 16th letter. We have confirmed via telephone with Ms. Ignat that this extension is acceptable.
Please let me know if you have any questions. You may contact me at telephone number (215) 851-8472, by facsimile (215) 851-8383 or by e-mail at gmiller@eckertseamans.com.
Thank you.
Very truly yours,
/s/ Gary A. Miller
Gary A. Miller
| cc: | Rose C. Perri, Chief Financial Officer |
| Mark Fletcher, Executive Vice President & General Counsel |