SEC Comment Letter for XOMA Royalty Corp (CIK 0000791908) (XOMA) — Aug 15, 2006
XOMA Royalty Corp (CIK 0000791908)
Date: Aug. 15, 2006 · CIK: 0000791908 · Accession: 0000000000-06-038959
AI Filing Summary & Sentiment
File numbers found in text: 000-14710
Show Raw Text
Via Facsimile and U.S. Mail
Mail Stop 6010
August 15, 2006
John L. Castello
Chairman of the Board, President
and Chief Executive Officer
XOMA Ltd.
2910 Seventh Street
Berkeley, California 94710
Re: XOMA Ltd.
Form 10-K for Fiscal Year Ended December 31, 2005
Filed March 8, 2006
File No. 000-14710
Dear Mr. Castello:
We have completed our review of your Form 10-K and have no further comments
at this time.
S i n c e r e l y ,
J i m A t k i n s o n
A c c o u n t i n g B r a n c h C h i e f