Dipexium Pharmaceuticals, Inc.
14 Wall Street, Suite 3D
New York, NY 10005
March 15, 2017
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 3561
Washington, D.C. 20549
Attention: Suzanne Hayes, Assistant Director, Office of Healthcare and Insurance
| Re: | Dipexium Pharmaceuticals, Inc. |
| Registration Statement on Form S-4 | |
| Filed on January 25, 2017 and amended on February 28, 2017 | |
| File No. 333-213566 |
Dear Ms. Hayes:
Pursuant to Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, Dipexium Pharmaceuticals, Inc. (the “Company”) hereby requests that the effectiveness of the above-captioned Registration Statement on Form S-4 be accelerated to Friday, March 17, 2017, at 9:00 a.m., EST, or as soon as thereafter practicable.
Any questions should be addressed to Ivan K. Blumenthal, Esq., at Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., Chrysler Center, 666 Third Avenue, New York, New York 10017, telephone (212) 692-6784.
Thank you very much.
| Very truly yours, | |
| Dipexium Pharmaceuticals, Inc. | |
| /s/ David P. Luci | |
| David P. Luci, Esq. | |
| President and Chief Executive Officer |
