SEC Company Response from UNIGENE LABORATORIES INC (CIK 0000352747) — Jun 27, 2005
UNIGENE LABORATORIES INC (CIK 0000352747)
Date: June 27, 2005 · CIK: 0000352747 · Accession: 0001193125-05-131888
AI Filing Summary & Sentiment
Referenced dates: May 10, 2005
Letter
Securities and Exchange Commission Division of Corporation Finance Washington, D.C. 20549 Re: Unigene Laboratories, Inc. Form 10-K for the Year Ended December 31, 2004 (“10-K Report”) SEC File No. 0-16005
Dear Mr. Rosenberg:
By your letter dated May 10, 2005 (the “Comment Letter”) to William Steinhauer, Vice President of Finance of Unigene Laboratories, Inc. (the “Company”), the staff (the “Staff”) of the Securities and Exchange Commission provided certain comments with respect to the Company’s 10-K Report. The Company provided its response to the Comment Letter in a letter to you dated June 7, 2005 (the “Response Letter”).
The Company supplementally confirms to the Staff that it undertakes to disclose the information set forth in paragraph 5 of the Response Letter in future filings.
Please do not hesitate to contact the undersigned at (973) 882-0860 ext. 202 if you have any questions or if the Company can provide any further information that would be helpful to the Staff.
Sincerely,
William Steinhauer
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CORRESP 1 filename1.htm Correspondence Letter UNIGENE LABORATORIES, INC. 110 Little Falls Road Fairfield, NJ 07004 June 27, 2005 Transmitted Via EDGAR and Facsimile Mr. Jim B. Rosenberg Senior Assistant Chief Accountant Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Unigene Laboratories, Inc. Form 10-K for the Year Ended December 31, 2004 (“10-K Report”) SEC File No. 0-16005 Dear Mr. Rosenberg: By your letter dated May 10, 2005 (the “Comment Letter”) to William Steinhauer, Vice President of Finance of Unigene Laboratories, Inc. (the “Company”), the staff (the “Staff”) of the Securities and Exchange Commission provided certain comments with respect to the Company’s 10-K Report. The Company provided its response to the Comment Letter in a letter to you dated June 7, 2005 (the “Response Letter”). The Company supplementally confirms to the Staff that it undertakes to disclose the information set forth in paragraph 5 of the Response Letter in future filings. Please do not hesitate to contact the undersigned at (973) 882-0860 ext. 202 if you have any questions or if the Company can provide any further information that would be helpful to the Staff. Sincerely, William Steinhauer Vice President of Finance cc: W. Levy, President and Chief Executive Officer A. Bloom, Chairman, Audit Committee Alon Gev, Grant Thornton LLP E. DeTrizio, Dechert LLP -2-