January 17, 2013
VIA EDGAR
Ms. Mara L. Ransom
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C. 20549
| SUBJECT: | Bio-Path Holdings, Inc. |
| Form 10K for the Fiscal Year Ended December 31, 2011 | |
| Filed March 30, 2012 | |
| File No. 000-53404 |
Dear Ms. Ransom:
We received your comment letter dated January 3, 2012, relating to your review of our Annual Report on Form 10-K for the fiscal year ended December 31, 2011. In order to fully address the points raised in your comment letter, Bio-Path Holdings, Inc. (the “Company”) believes that it will require additional time to sufficiently consider and respond to such comments. This letter confirms our January 17, 2013 conversation with Angie Kim regarding a request for an extension of time necessary to respond to your letter. The Company anticipates submitting a response to your letter on or before January 25, 2013.
Should you have any additional questions, please contact me by phone at (832) 971-6616 or e-mail at pnielsen@biopathholdings.com. We will be pleased to provide any additional information that may be necessary.
| Sincerely yours, | |
| BIO-PATH HOLDINGS, INC | |
| /s/ Peter H. Nielsen | |
| Peter H. Nielsen | |
| President and Chief Executive Officer |
| cc: | William R. Rohrlich, II |
| Winstead PC | |
| 24 Waterway Avenue, Suite 500 | |
| The Woodlands, Texas 77380 |
2626 South Loop, Suite 180· Houston, TX 77054· Phone: (832) 971-6616