Drug-induced modifications of transcription factors play important roles in both apoptosis and survival signaling. The data presented here show that the DNA topoisomerase II poison TAS-103 transactivated the SV40 promoter in a GC-box-dependent manner and induced Sp1 acetylation in cells expressing p300. This activity was not observed in cells lacking p300. TAS-103 treatment also enhanced the p300 content of the nucleus and the interaction of p300 with Sp1. Cellular susceptibility to TAS-103 was correlated with p300 expression but not with topoisomerase II expression. Furthermore, the presence of p300 significantly sensitized cancer cells to TAS-103 but not to cisplatin. Taken together, these findings demonstrate novel genomic responses to anticancer agents that modulate Sp1 acetylation and Sp1-dependent transcription in an apoptotic pathway.Sp1 was one of the first transcription factors to be identified in mammalian cells. It is a member of the zinc-finger family, which functions by binding the GC-box within the DNA sequences of promoters (1, 2). Sp1 is expressed ubiquitously in various mammalian cells and is implicated in the transcription of many genes, particularly housekeeping genes and those that are involved in cell growth and development (3, 4). Changes in the cellular content of Sp1, the Sp1/Sp3 ratio, and its GC-box DNA binding activity influence the regulation of Sp1 transcriptional activity (5).Transcriptional co-activators have an inherently low transcriptional activity. Their only active role in the transcriptional process occurs through their interaction with transcription factors (6). p300 is a transcriptional co-activator that can acetylate a variety of transcription factors and histones (7,8). The histones are localized within transcriptionally active euchromatin, and their interaction with p300 plays a critical role in transcription regulation. A wide range of biological processes such as the cell cycle, differentiation, and tumor growth are regulated by p300 (9). This protein has the potential to activate p53 target genes and might thus act as a suppressor of tumor cell growth (10 -12). Recently, p300 has been shown to function together with Sp1 in GC-box-dependent transcription (13,14).The DNA topoisomerase (topo) 1 II poison and anticancer agent TAS-103 induces cellular acidosis through changes in the mitochondrial membrane potential (15). We demonstrated previously that the Sp1 DNA binding activity and interaction of Sp1 with TATA-binding protein are enhanced under conditions of low pH. Therefore, cellular pH might also be crucial for the expression of Sp1 target genes (16), including TAS-103-induced cellular acidosis.In this study, we show that the treatment of cells with TAS-103 leads to the acetylation of Sp1, resulting in a dramatic induction of Sp1-dependent promoters. We also demonstrate that p300 expression sensitizes cancer cells to TAS-103. We propose that p300-dependent acetylation of Sp1 triggered through the DNA-damage signaling pathway and cellular acidosis leads to the enhance...