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October
1, 2010
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Alan
Gilbert
Direct
Phone: 612-672-8381
Direct
Fax: 612-642-8381
Alan.Gilbert@maslon.com
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SUBMITTED VIA
EDGAR
Jim B.
Rosenberg
Senior
Assistant Chief Accountant
Division
of Corporation Finance
United
States Securities and Exchange Commission
100 F
Street, N.E.
Washington,
D.C. 20549
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Re:
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ZIOPHARM
Oncology, Inc. (the “Company”)
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Form
10-K for the Fiscal Year Ended December 31,
2009
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Filed
March 17, 2010
Form
10-K/A for the Fiscal Year Ended December 31, 2009
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Filed
April 30, 2010
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File
Number 001-33038
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Dear Mr.
Rosenberg:
Reference
is made to your comment letter addressed to the Company and dated September 20,
2010 (the “Comment
Letter”), with respect to the above referenced documents filed by the
Company with the Securities and Exchange Commission. This letter will
confirm the Company’s receipt of the Comment Letter and the Company’s intention
to respond to the comments set forth therein no later than October 18,
2010.
If you
have any questions or comments regarding the foregoing, do not hesitate to
contact the undersigned by telephone at (612) 672-8381, or by facsimile at (612)
642-8381; or to contact Richard E. Bagley, the Company’s President, Chief
Operating Officer and Chief Financial Officer by telephone at (617) 259-1978, or
by facsimile at (617) 241-2855.
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Regards,
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/s/ Alan M.
Gilbert
Alan M.
Gilbert, Esq.
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cc: (via
email):
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Dr.
Jonathan Lewis
Richard
Bagley
Tyler
Cook
Kevin
Lafond
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