Phio Pharmaceuticals Corp.
257 Simarano Drive, Suite 101
Marlborough, MA 01752
(508) 767-3861
February 7, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Joseph McCann
| Re: | Phio Pharmaceuticals Corp. | |
| Registration Statement on Form S-1 | ||
| Filed October 1, 2019 | ||
| File No. 333-234032 |
Ladies and Gentlemen:
Pursuant to Rules 460 and 461 promulgated under the Securities Act of 1933, as amended, Phio Pharmaceuticals Corp., 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 9:00 a.m., Eastern Daylight Time, on, February 11, 2020 or as soon thereafter as practicable.
| Very truly yours, | |
| Phio Pharmaceuticals Corp. | |
| /s/ Gerrit Dispersyn | |
| Gerrit Dispersyn | |
| President and Chief Executive Officer | |
cc: Ryan A. Murr, Gibson, Dunn & Crutcher LLP
