RXi Pharmaceuticals Corporation
257 Simarano Drive, Suite 101
Marlborough, MA 01752
(508) 767-3861
May 23, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Irene Paik
| Re: | RXi Pharmaceuticals Corporation |
Registration Statement on Form S-1
Filed May 9, 2018
File No. 333-224799
Ladies and Gentlemen:
Pursuant to Rules 460 and 461 promulgated under the Securities Act of 1933, as amended, RXi Pharmaceuticals Corporation, a Delaware corporation (the “Company”), hereby respectfully requests that the effective time of the above referenced Registration Statement on Form S-1 filed by the Company (the “Registration Statement”) be accelerated to 4:00 p.m., Eastern Daylight Time, on, May 25, 2018 or as soon thereafter as practicable.
[Signature page follows]
| Very truly yours, |
| RXi Pharmaceuticals Corporation |
| /s/ Geert Cauwenbergh |
| Geert Cauwenbergh |
| President, Chief Executive Officer and acting Chief |
| Financial Officer |
| cc: | Ryan A. Murr, Gibson, Dunn & Crutcher LLP |
