October 22, 2010
VIA FACSIMILE AND EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeffrey P. Riedler
Assistant Director
| RE: | Marina Biotech, Inc. |
| Registration Statement on Form S-3 |
| Filed October 12, 2010 |
| File No. 333-169882 |
Ladies and Gentlemen:
Marina Biotech, Inc. (the “Company”) hereby requests that the above-captioned registration statement (the “Registration Statement”) be declared effective at 5:00 P.M., Eastern Time on Tuesday, October 26, 2010, or as soon thereafter as may be practicable.
We acknowledge that a declaration by the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, that the Registration Statement is effective does not foreclose the Commission from taking any action with respect to the Registration Statement. We further acknowledge that such a declaration of effectiveness does not relieve the Company from our full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement. We understand that we may not assert staff comments to the Registration Statement or the declaration of effectiveness by the Commission as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
In making this request for acceleration, we are aware of our responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the securities specified in the Registration Statement.
Thank you for your consideration of this request. Should you have any questions or require additional information, please contact the undersigned or our counsel, Michael T. Campoli, Esq., of Pryor Cashman LLP at (212) 326-0468.
Sincerely, |
/s/ Peter S. Garcia |
Peter S. Garcia |
Chief Financial Officer |
