SEC Comment Letter for UNIGENE LABORATORIES INC (CIK 0000352747) — Jun 28, 2005

UNIGENE LABORATORIES INC (CIK 0000352747)
Date: June 28, 2005 · CIK: 0000352747 · Accession: 0000000000-05-033042

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AI Filing Summary & Sentiment

File numbers found in text: 000-16005

Date

June 28, 2005

Author

Kevin Woody

Form

UPLOAD

Company

UNIGENE LABORATORIES INC (CIK 0000352747)

Letter

Via Facsimile and U.S. Mail Mail Stop 6010 June 28, 2005 Mr. William Steinhauer Vice President of Finance Unigene Laboratories, Inc. 110 Littlefield Road Fairfield, NJ 07004

Re: Unigene Laboratories, Inc. Form 10-K for the Fiscal Year Ended December 31, 2004 Filed March 31, 2005 File No. 000-16005

Dear Mr. Steinhauer:

We have completed our review of your Form 10-K and have no further comments at this time.

Sincerely,
Kevin Woody
Branch Chief

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Via Facsimile and U.S. Mail
Mail Stop 6010

June 28, 2005

Mr. William Steinhauer
Vice President of Finance
Unigene Laboratories, Inc.
110 Littlefield Road
Fairfield, NJ 07004

Re:	Unigene Laboratories, Inc.
	Form 10-K for the Fiscal Year Ended December 31, 2004
	Filed March 31, 2005
	File No. 000-16005

Dear Mr. Steinhauer:

	We have completed our review of your Form 10-K and have no
further comments at this time.

								Sincerely,

      Kevin Woody
								Branch Chief

</TEXT>
</DOCUMENT>

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