(DLA PIPER LOGO)
| June 11, 2007 | OUR FILE NO. 353840-176 |
Via EDGAR
Filing Clerk
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Re: | ImaRx Therapeutics, Inc. Amendment No. 1 to Registration Statement on Form S-1 File No. 333-142646 Filed June 11, 2007 |
Ladies and Gentlemen:
On behalf of our client, ImaRx Therapeutics, Inc., enclosed please find Amendment No. 1 to Registration Statement on Form S-1 filed in connection with the proposed initial public offering of the common stock of ImaRx Therapeutics, Inc.
If you have any questions, please do not hesitate to call me at (206) 839-4826.
Very truly yours,
DLA Piper Rudnick Gray Cary US LLP
/s/ Heidi M. Drivdahl
Heidi M. Drivdahl
heidi.drivdahl@dlapiper.com
heidi.drivdahl@dlapiper.com
Enclosures
| cc: | Bradford A. Zakes (ImaRx Therapeutics, Inc.) Greg Cobb (ImaRx Therapeutics, Inc.) Mark F. Hoffman, Esq. |