[Gersten Savage LLP Letterhead]


                                  July 30, 2008

VIA FACSIMILE & EDGAR
- ---------------------

Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Washington, D.C. 20549

         Re:   Tetragenex Pharmaceuticals, Inc.
               Form 10-KSB for the Year Ended December 31, 2007
               File No. 000-52292
               Filed May 14, 2008

Dear Mr. Rosenberg:

        We are counsel to Tetragenex  Pharmaceuticals,  Inc.  (the  "Company" or
"our client"). On behalf of our client and in connection with the Securities and
Exchange Commission staff's (the "Staff") comment letter dated July 21, 2008, we
respectfully  request an extension of the time allotted for the Company to amend
its Annual  Report on Form  10-KSB for the year ended  December  31,  2007.  The
Company is  conducting  an  analysis  of its  existing  internal  controls  over
financial  reporting  and  disclosure  controls  and  procedures  which  will be
completed  after the required  response  date.  The Company  intends to file its
response with the Staff via EDGAR on or prior to August 8, 2008.

        Please do  not hesitate to contact the  undersigned at (212) 752-9700 in
the event that you have any questions or comments.

                                                Very truly yours,

                                                /s/Arthur S. Marcus
                                                --------------------------------
                                                Arthur S. Marcus, Esq.
                                                Gersten Savage LLP