Leslie J. Croland, P.A. 561.820.0212 fax 561.655.8719 lcroland@eapdlaw.com |
April 14, 2009
Via EDGAR and Facsimile (202) 772-9217
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-4561
Attn: Jeffrey P. Riedler
Re: DOR BioPharma, Inc.
Registration Statement on Form S-1 (the "Registration Statement")
Filed February 13, 2009
File No. 333-157322
Ladies and Gentlemen:
On behalf of DOR BioPharma, Inc., we are filing Pre-Effective Amendment No. 1 to the Registration Statement (the “Amendment”) in order to address the comment set forth in the letter dated February 25, 2009 from the staff (the “Staff”) of the United States Securities and Exchange Commission. The Amendment provides updated financial statements and financial information throughout the filing pursuant to Rule 8-08 of Regulation S-X. The Amendment also is being filed to register additional shares.
If the Staff has any questions or comments, please contact the undersigned at (561) 820-0212.
Sincerely,
/s/ Leslie J. Croland
Leslie J. Croland, P.A.