The aim of this paper is twofold: First, we present and develop a system of logic for pragmatics including the act of denial. Second, we analyse in our framework the so-called paradox of assertability. We show that it is possible to yield sentences that are not assertable. Moreover, under certain conditions, a symmetric result can be obtained: There is a specular paradox of deniability. However, this paradox is based on the problematic principle of classical denial equivalence.