PDS Biotechnology Corporation
303A College Road East
Princeton, New Jersey 08540
February 5, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-4561
Attention: | Suzanne Hayes |
| | Assistant Director |
Re: PDS Biotechnology Corporation
Registration Statement on Form S-1
File No. 333-235549
Ladies and Gentleman:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, PDS Biotechnology Corporation hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-235549) (the “Registration Statement”), so that the Registration Statement may become effective at 5:00 p.m. (Washington, D.C. time) on February 6, 2020 or as soon as practicable thereafter. This acceleration request amends, restates and supersedes in its entirety the previously submitted acceleration request submitted on February 4, 2020.
| | PDS BIOTECHNOLOGY CORPORATION |
| | |
| | By: /s/ Frank Bedu-Addo, Ph.D. |
| | Name: Frank Bedu-Addo, Ph.D. |
| Title: President and Chief Executive Officer |
