<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">SECURITIES AND EXCHANGE COMMISSION</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FORM 8-K CURRENT REPORT</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Pursuant to Section 13 or 15(d)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">of the Securities Exchange Act of 1934</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Date of Report (Date of earliest event reported):
July 3, 2012</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">SYNTHETIC BIOLOGICS, INC.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in
its charter)</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-family: Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 32%; border-bottom: black 1.5pt solid; padding-right: 0.8pt; font-size: 10pt; text-align: center">Nevada</TD>
    <TD STYLE="width: 2%; padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="width: 32%; border-bottom: black 1.5pt solid; padding-right: 0.8pt; font-size: 10pt; text-align: center">1-12584</TD>
    <TD STYLE="width: 2%; padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="width: 32%; border-bottom: black 1.5pt solid; padding-right: 0.8pt; font-size: 10pt; text-align: center">13-3808303</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.8pt; font-size: 10pt; text-align: center">(State or other jurisdiction of incorporation)</TD>
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 10pt; text-align: center">(Commission File No.)</TD>
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 10pt; text-align: center">(IRS Employer Identification No.)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">617 Detroit Street, Suite 100</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Ann Arbor, Michigan 48104</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of principal executive offices)
(Zip Code)</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Registrant&rsquo;s telephone number, including
area code: (734) 332-7800</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Former name or former address, if changed
since last report)</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Check the appropriate box below if the
Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</P>

<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"><FONT STYLE="font-family: Wingdings">&uml;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT></P>

<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"><FONT STYLE="font-family: Wingdings">&uml;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT></P>

<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"><FONT STYLE="font-family: Wingdings">&uml;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</FONT></P>

<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"><FONT STYLE="font-family: Wingdings">&uml;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</FONT></P>

<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"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: left; width: 50%">&nbsp;</TD><TD STYLE="text-align: right; width: 50%"></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<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"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>ITEM 4.01. Changes in Registrant&rsquo;s Certifying Accountant</B></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">On July 3, 2012 Synthetic Biologics,
Inc. (the &ldquo;Company&rdquo;)  dismissed Berman &amp; Company, P.A. (&ldquo;Berman &amp; Co.&rdquo;) as its independent
registered public accounting firm, and  on July 9, 2012, the Company  selected BDO USA, LLP (&ldquo;BDO&rdquo;) as its
new independent registered public accounting firm responsible for auditing its financial statements.</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"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Berman
&amp; Co.&rsquo;s reports on the Company&rsquo;s financial statements as of and for the two years ended December 31, 2011 and 2010,
did not contain an adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope,
or accounting principles;</FONT><FONT STYLE="color: #1F497D"><I> </I></FONT><FONT STYLE="font: 10pt Times New Roman, Times, Serif">however,
after being filed with the Securities and Exchange Commission (&ldquo;SEC&rdquo;) on March 30, 2012, the original audit
opinion included in the Company&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2011, was withdrawn due to the
failure of Berman &amp; Co. to follow proper partner rotation procedures. On May 11, 2012, a new audit opinion for the year ended
December 31, 2011 and an amended Annual Report on Form 10-K/A for such year was filed with the SEC.</FONT><FONT STYLE="color: #1F497D"><I>
</I></FONT></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">The decision to dismiss Berman &amp; Co. and the
selection of BDO was recommended by the audit committee and unanimously approved by the Company&rsquo;s board of
directors.</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">During the years ended December 31, 2011 and 2010, and in the
subsequent interim period through July 3, 2012 (the date of dismissal of Berman &amp; Co.), there were no disagreements with Berman
&amp; Co. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure,
which disagreements, if not resolved to the satisfaction of Berman &amp; Co., would have caused it to make reference to the subject
matter of the disagreement in connection with its reports on the Company&rsquo;s financial statements for such years.</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">During the year ended December 31, 2011 and in the subsequent
interim period through July 3, 2012, there were no events otherwise reportable under Item 304(a)(1)(v) of Regulation S-K other
than the following which was previously reported by the Company: the failure of Berman &amp; Co. to follow proper partner rotation
procedures that resulted in the withdrawal of Berman &amp; Co.&rsquo;s audit opinion included in the Company&rsquo;s Annual Report
on Form 10-K for the year ended December 31, 2011 and the Company being unable to rely upon such audit opinion. Such matters have
been discussed by both the Company&rsquo;s audit committee and board of directors with Berman &amp; Co., and Berman &amp; Co. is
authorized to fully respond to inquiries of BDO concerning such matter.</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">During the Company&rsquo;s two most recent years and in the
subsequent interim period through July 3, 2012, the Company did not consult with BDO regarding the application
of accounting principles to a specified transaction, either contemplated or proposed, or the type of audit opinion that might be
rendered on the Company&rsquo;s financial statements, and neither a written report nor oral advice was provided that was an important
factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue, or with any
of the matters outlined in Item 304(a)(2)(ii) of Regulation S-K.</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">The Company provided Berman &amp; Co. with a copy of this Current
Report on Form 8-K prior to its filing with the SEC, and requested Berman &amp; Co.  furnish the Company with a letter addressed
to the SEC stating whether it agrees with the statements made by the Company above, and if not, stating the respects in which it
does not agree. A copy of Berman &amp; Co.&rsquo;s letter dated July 9, 2012, is attached hereto as Exhibit 16.1.</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>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 9.01 Financial Statements and Exhibits.</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">(a) &ndash; (c)</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(d) Exhibits.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">16.1 Letter from Berman &amp; Company to the SEC dated July
9, 2012.</P>

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

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

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: left; width: 50%">&nbsp;</TD><TD STYLE="text-align: right; width: 50%"></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<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>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>SIGNATURES</U></B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-family: Times New Roman, Times, Serif">
<TR STYLE="background-color: white">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 50%; font-size: 10pt">SYNTHETIC BIOLOGICS, INC.</TD></TR>
<TR STYLE="background-color: white">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="background-color: white">
    <TD STYLE="font-size: 10pt">Date: July 10, 2012</TD>
    <TD STYLE="font-size: 10pt">By: <U>/s/ C. Evan Ballantyne </U></TD></TR>
<TR STYLE="background-color: white">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">Name: C. Evan Ballantyne</TD></TR>
<TR STYLE="background-color: white">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">Title: Chief Financial Officer</TD></TR>
</TABLE>
<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>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: left; width: 50%">&nbsp;</TD><TD STYLE="text-align: right; width: 50%"></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<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">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>EXHIBIT INDEX</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">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-family: Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 17%; border-bottom: black 1.5pt solid">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 3.2pt 0pt 0; text-align: center"><B>Exhibit</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 3.2pt 0pt 0; text-align: center"><B>Number</B></P></TD>
    <TD STYLE="width: 83%; border-bottom: black 1.5pt solid">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 3.2pt 0pt 0">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 3.2pt 0pt 0; text-align: center"><B>Description</B></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.8pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.8pt; font-size: 10pt; text-align: center">16.1</TD>
    <TD STYLE="padding-right: 0.8pt; font-size: 10pt; text-align: justify">Letter from Berman &amp; Company to the SEC dated July 9, 2012.</TD></TR>
</TABLE>
<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>

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

<!-- Field: Page; Sequence: 4; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

</BODY>
</HTML>
[{"type": "8-K", "sequence": "1", "filename": "v317765_8k.htm", "description": "FORM 8-K", "secsgml_size_bytes": 18148}]
{"company-data": {"conformed-name": "Synthetic Biologics, Inc.", "cik": "0000894158", "assigned-sic": "2834", "irs-number": "133808303", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-12584", "film-number": "12956238"}, "business-address": {"street1": "3985 RESEARCH PARK DRIVE,", "street2": "SUITE 200", "city": "ANN ARBOR", "state": "MI", "zip": "48108", "phone": "(734) 332-7800"}, "mail-address": {"street1": "3985 RESEARCH PARK DRIVE,", "street2": "SUITE 200", "city": "ANN ARBOR", "state": "MI", "zip": "48108"}, "former-company": [{"former-conformed-name": "ADEONA PHARMACEUTICALS, INC.", "date-changed": "20081027"}, {"former-conformed-name": "PIPEX PHARMACEUTICALS, INC.", "date-changed": "20061214"}, {"former-conformed-name": "SHEFFIELD PHARMACEUTICALS INC", "date-changed": "19970730"}]}
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K CURRENT REPORT
Pursuant to Section 13 or 15(d)
of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported):
July 3, 2012
SYNTHETIC BIOLOGICS, INC.
(Exact name of registrant as specified in
its charter)
Nevada
1-12584
13-3808303
(State or other jurisdiction of incorporation)
(Commission File No.)
(IRS Employer Identification No.)
617 Detroit Street, Suite 100
Ann Arbor, Michigan 48104
(Address of principal executive offices)
(Zip Code)
Registrant's telephone number, including
area code: (734) 332-7800
(Former name or former address, if changed
since last report)
Check the appropriate box below if the
Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
¨
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
¨
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
¨
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
¨
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
ITEM 4.01. Changes in Registrant's Certifying Accountant
On July 3, 2012 Synthetic Biologics,
Inc. (the "Company")  dismissed Berman & Company, P.A. ("Berman & Co.") as its independent
registered public accounting firm, and  on July 9, 2012, the Company  selected BDO USA, LLP ("BDO") as its
new independent registered public accounting firm responsible for auditing its financial statements.
Berman
& Co.'s reports on the Company's financial statements as of and for the two years ended December 31, 2011 and 2010,
did not contain an adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope,
or accounting principles;
however,
after being filed with the Securities and Exchange Commission ("SEC") on March 30, 2012, the original audit
opinion included in the Company's Annual Report on Form 10-K for the year ended December 31, 2011, was withdrawn due to the
failure of Berman & Co. to follow proper partner rotation procedures. On May 11, 2012, a new audit opinion for the year ended
December 31, 2011 and an amended Annual Report on Form 10-K/A for such year was filed with the SEC.
The decision to dismiss Berman & Co. and the
selection of BDO was recommended by the audit committee and unanimously approved by the Company's board of
directors.
During the years ended December 31, 2011 and 2010, and in the
subsequent interim period through July 3, 2012 (the date of dismissal of Berman & Co.), there were no disagreements with Berman
& Co. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure,
which disagreements, if not resolved to the satisfaction of Berman & Co., would have caused it to make reference to the subject
matter of the disagreement in connection with its reports on the Company's financial statements for such years.
During the year ended December 31, 2011 and in the subsequent
interim period through July 3, 2012, there were no events otherwise reportable under Item 304(a)(1)(v) of Regulation S-K other
than the following which was previously reported by the Company: the failure of Berman & Co. to follow proper partner rotation
procedures that resulted in the withdrawal of Berman & Co.'s audit opinion included in the Company's Annual Report
on Form 10-K for the year ended December 31, 2011 and the Company being unable to rely upon such audit opinion. Such matters have
been discussed by both the Company's audit committee and board of directors with Berman & Co., and Berman & Co. is
authorized to fully respond to inquiries of BDO concerning such matter.
During the Company's two most recent years and in the
subsequent interim period through July 3, 2012, the Company did not consult with BDO regarding the application
of accounting principles to a specified transaction, either contemplated or proposed, or the type of audit opinion that might be
rendered on the Company's financial statements, and neither a written report nor oral advice was provided that was an important
factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue, or with any
of the matters outlined in Item 304(a)(2)(ii) of Regulation S-K.
The Company provided Berman & Co. with a copy of this Current
Report on Form 8-K prior to its filing with the SEC, and requested Berman & Co.  furnish the Company with a letter addressed
to the SEC stating whether it agrees with the statements made by the Company above, and if not, stating the respects in which it
does not agree. A copy of Berman & Co.'s letter dated July 9, 2012, is attached hereto as Exhibit 16.1.
Item 9.01 Financial Statements and Exhibits.
(a) – (c)
N/A
(d) Exhibits.
16.1 Letter from Berman & Company to the SEC dated July
9, 2012.
SIGNATURES
Pursuant to the requirements of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
SYNTHETIC BIOLOGICS, INC.
Date: July 10, 2012
By:
/s/ C. Evan Ballantyne
Name: C. Evan Ballantyne
Title: Chief Financial Officer
EXHIBIT INDEX
Exhibit
Number
Description
16.1
Letter from Berman & Company to the SEC dated July 9, 2012.