<SEC-DOCUMENT>0001144204-14-042215.txt : 20140929
<SEC-HEADER>0001144204-14-042215.hdr.sgml : 20140929
<ACCEPTANCE-DATETIME>20140710103348
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-14-042215
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140710

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ADHEREX TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0001211583
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 13628
		STREET 2:		68 TW ALEXANDER DRIVE
		CITY:			RESEARCH TRIANGLE PARK
		STATE:			NC
		ZIP:			27709
		BUSINESS PHONE:		(919) 636-4530

	MAIL ADDRESS:	
		STREET 1:		PO BOX 13628
		STREET 2:		68 TW ALEXANDER DRIVE
		CITY:			RESEARCH TRIANGLE PARK
		STATE:			NC
		ZIP:			27709

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FENNEC PHARMACEUTICALS, INC.
		DATE OF NAME CHANGE:	20140903

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ADHEREX TECHNOLOGIES INC
		DATE OF NAME CHANGE:	20021223
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P></TD>
    <TD STYLE="vertical-align: top; width: 30%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 34%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.3pt 0pt 0">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.3pt 0pt 0; text-align: right"><B>Andrew E. Harline</B><BR>
        Direct Dial: (714) 641-3490<BR>
        E-mail: aharline@rutan.com</P></TD></TR>
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    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding-top: 66pt; padding-bottom: 24pt; font-size: 10pt; text-align: center">July 10, 2014</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">VIA EDGAR</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549-3628</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Attn: Mr. Daniel F. Duchovny</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD STYLE="width: 5%; padding: 0; text-indent: 0">Re:</TD>
    <TD STYLE="width: 95%; padding: 0; text-indent: 0"><B>Adherex Technologies Inc.</B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><B>Schedule TO-I</B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><B>Filed June 30, 2014</B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><B>File No. 005-80470</B></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Reference is made to
the letter, dated July 8, 2014, of the staff (the &ldquo;<B><I>Staff</I></B>&rdquo;) of the Securities and Exchange Commission
(the &ldquo;<B><I>Commission</I></B>&rdquo;) relating to the Adherex Technologies Inc. (the &ldquo;<B><I>Company</I></B>&rdquo;)
Schedule&nbsp;TO-I filed June 30, 2014. Provided below are responses on behalf of the Company to each of the numbered comments.
Each Staff comment is in bold type and the Company&rsquo;s response follows immediately in regular type. In addition, the Company
has today filed an Amendment No. 1 to its Schedule&nbsp;TO-I (the &ldquo;<B><I>Amendment</I></B>&rdquo;) to reflect the revised
disclosures described in the Company&rsquo;s responses below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Offer Letter</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Additional Information; Miscellaneous, page 19<B> </B></U></P>

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    <TD STYLE="width: 4%; padding-top: 12pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 4%; padding-top: 12pt; font-size: 10pt"><B>1.</B></TD>
    <TD STYLE="vertical-align: top; padding-top: 12pt; font-size: 10pt; text-align: justify"><B>We note your attempt to incorporate by reference &ldquo;all documents subsequently filed with the SEC, between the date of this Offer and the Expiration Date.&rdquo; Schedule&nbsp;TO does not expressly authorize such &ldquo;forward incorporation by reference.&rdquo; Rather, General Instruction&nbsp;F specifies how you may incorporate by reference in a Schedule&nbsp;TO. Please revise. </B></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In response to the Staff&rsquo;s comment,
the Company has deleted the reference to incorporate by reference &ldquo;all documents subsequently filed with the SEC, between
the date of this Offer and the Expiration Date..&rdquo; This change is reflected in the Amendment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <TD STYLE="width: 44%; padding-right: 2.15pt; padding-left: 2.15pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">July 10, 2014</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 2</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P></TD>
    <TD STYLE="width: 56%; padding-right: 2.15pt; padding-left: 2.15pt; font-size: 10pt">&nbsp;</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Letter of Transmittal</U></B></P>

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<TR>
    <TD STYLE="width: 4%; padding-top: 12pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 4%; padding-top: 12pt"><B>2.</B></TD>
    <TD STYLE="vertical-align: top; padding-top: 12pt; text-align: justify"><B>We note that the representations and warranties in clause&nbsp;(e) and all of its sub-clauses (page&nbsp;3) of the letter of transmittal you improperly require tendering security holders to certify various things. Please revise to delete the requirement that security holders make the referenced representations. Alternatively, amend the form to include a legend in bold typeface that indicates you do not view the representations made by security holders as a waiver of liability and that you commit not to assert that these provisions constitute a waiver of liability.</B></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In response to the Staff&rsquo;s comment,
the Company has modified the form of letter of transmittal to include the requested legend. This change is reflected in the Amendment.
Further, the Company agrees that it will incorporate the requested legend by reference into any letters of transmittals previously
distributed by the Company.</P>

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<TR>
    <TD STYLE="width: 4%; padding-top: 12pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 4%; padding-top: 12pt"><B>3.</B></TD>
    <TD STYLE="vertical-align: top; padding-top: 12pt; text-align: justify"><B>We note that instruction 1 (page&nbsp;5) refers security holders to the Management Proxy Circular dated April&nbsp;28, 2014 for additional information relating to the offer. Please revise your offer document to ensure that all material and required disclosure is included in the document disseminated to security holders. Alternatively, provide your legal analysis of your ability to conduct the offer in the current manner. </B></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In response to the Staff&rsquo;s Comment,
the Company has deleted the reference to the Management Proxy Circular dated April&nbsp;28, 2014 (the &ldquo;<B><I>Proxy Circular</I></B>&rdquo;).
The Proxy Circular does not form a part of the material relating to the offer and was improperly referenced. This change is reflected
in the Amendment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the Staff&rsquo;s letter, the
Company hereby acknowledges that:</P>

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    <TD STYLE="width: 4%; padding-top: 12pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 2%; padding-top: 12pt">&bull;</TD>
    <TD STYLE="vertical-align: top; width: 1%; padding-top: 12pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 12pt">the Company is responsible for the adequacy and accuracy of the disclosure in the filing; </TD></TR>
<TR>
    <TD STYLE="padding-top: 12pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 12pt">&bull;</TD>
    <TD STYLE="vertical-align: top; padding-top: 12pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 12pt">Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and </TD></TR>
<TR>
    <TD STYLE="padding-top: 12pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 12pt">&bull;</TD>
    <TD STYLE="vertical-align: top; padding-top: 12pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 12pt">the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. </TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

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        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">July 10, 2014</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 3</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P></TD>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We trust that the foregoing
is responsive to the comments contained in the Staff letter dated July&nbsp;8, 2014. If you have any questions, please do not hesitate
to contact either myself at (714)&nbsp;641-3490 or Garett Sleichter at (714)&nbsp;641-3495.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 4.5in">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 4.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 4.5in">RUTAN &amp; TUCKER, LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 4.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 4.5in">By:&#9;<U>/s/ Andrew Harline&#9;</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 4.25in; text-indent: 0.5in">Andrew Harline</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">cc:</TD><TD STYLE="text-align: justify">Rostislav Raykov, Chief Executive Officer, Adherex Technologies
Inc.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt; margin-left: 0.25in">Garett Sleichter, Rutan &amp; Tucker, LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: left; margin-bottom: 0pt; margin-left: 0.25in">&nbsp;</P>

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