SEC Comment Letter for XOMA Royalty Corp (CIK 0000791908) (XOMA) — Jan 19, 2011
XOMA Royalty Corp (CIK 0000791908)
Date: Jan. 19, 2011 · CIK: 0000791908 · Accession: 0000000000-11-003529
AI Filing Summary & Sentiment
File numbers found in text: 000-14710
Show Raw Text
January 19, 2011 Steven B. Engle Chairman, Chief Executive Officer and President XOMA Ltd. 2910 Seventh Street Berkeley, California 94710 Re: XOMA Ltd. Form 10-K for the Fiscal Year Ended December 31, 2009 Filed March 11, 2010 Form 10-K/A filed April 30, 2010 Form 10-K/A filed December 27, 2010 File No. 000-14710 Dear Mr. Engle: We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely, Jeffrey P. Riedler Assistant Director cc: Kimberly C. Petillo (Cahill Gordon & Reindel LLP)