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[SNR
LETTERHEAD]
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101 JFK Parkway
Short Hills, NJ 07078-2708
973.912.7100
973.912.7199 fax
www.sonnenschein.com
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Roland
S. Chase
973.912.7179
rchase@sonnenschein.com
February
18, 2010
VIA
EDGAR
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Mr.
Jim B. Rosenberg
Ms.
Mary Mast
Ms.
Tabatha Akins
United
States Securities and Exchange Commission
Division
of Corporation Finance
Mail
Stop 4720
100
F Street, N.E.
Washington,
DC 20549
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Re:
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PharmAthene,
Inc.
Form
10-K For the Year Ended December 31, 2008
Form
10-Q For the Quarterly Period Ended September 30, 2009
File
No. 001-32587
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Dear Mr.
Rosenberg, Ms. Mast and Ms. Akins:
By letter
dated February 3, 2010, you provided comments on the above-referenced filings of
PharmAthene, Inc. (the “Company”). The Company is currently working
on the responses to your comments and expects to submit its response letter via
EDGAR on or before February 26, 2010.
If you
have any questions, or if we may be of any assistance, please do not hesitate to
contact the undersigned or Jeffrey Baumel of Sonnenschein Nath & Rosenthal
LLP, the Company’s outside counsel, at (973) 912-7100.
Sincerely,
/s/
Roland S. Chase
Roland S.
Chase
Associate
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Cc:
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Jordan
P. Karp, Esq., Senior Vice President and General
Counsel
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Charles
A. Reinhart III, Senior Vice President and Chief Financial
Officer
Brussels Chicago Dallas Kansas
City Los
Angeles New
York Phoenix St.
Louis
San
Francisco Short
Hills,
N.J. Silicon
Valley Washington,
D.C. Zurich