SEC Company Response from XOMA Royalty Corp (CIK 0000791908) (XOMA) — May 27, 2008

XOMA Royalty Corp (CIK 0000791908)
Date: May 27, 2008 · CIK: 0000791908 · Accession: 0000950162-08-000249

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File numbers found in text: 333-148342

Date

May 26, 2008

Author

XOMA

Form

CORRESP

Company

XOMA Royalty Corp (CIK 0000791908)

Letter

xomaltr_052608.htm

May 26, 2008

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:

Rose Zukin

Division of Corporation Finance

Re:

XOMA Ltd.

Registration Statement on Form S-3

File No. 333-148342

Filed December 27, 2008, as amended May 19, 2008

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, the undersigned, being the issuer of securities to which the referenced Registration Statement relates, respectfully requests that the effectiveness of the Registration Statement be accelerated so that it will become effective at 2:00 P.M. on May 29, 2008 or as soon thereafter as practicable.

The disclosure in the filing is the responsibility of XOMA Ltd. (the “Company”). The Company acknowledges that should the Commission or the staff, acting pursuant to delegated authority, declare the filings effective, it does not foreclose the Commission from taking any action with respect to either filing. The Company further acknowledges that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filings effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosures in the filings.

The Company represents to the Commission that it will not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very
truly yours,
XOMA
Ltd.

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CORRESP
1
filename1.htm

    xomaltr_052608.htm

    May 26, 2008

    Securities
and Exchange Commission

    100 F
Street, N.E.

    Washington,
D.C. 20549

              Attention:

              Rose
      Zukin

              Division
      of Corporation Finance

              Re:

              XOMA
      Ltd.

              Registration
      Statement on Form S-3

    File
No. 333-148342

    Filed
December 27, 2008, as amended May 19, 2008

    Ladies
and Gentlemen:

    Pursuant
to Rule 461 under the Securities Act of 1933, the undersigned, being the issuer
of securities to which the referenced Registration Statement relates,
respectfully requests that the effectiveness of the Registration Statement be
accelerated so that it will become effective at 2:00 P.M. on May 29, 2008 or as
soon thereafter as practicable.

    The
disclosure in the filing is the responsibility of XOMA Ltd. (the
“Company”).  The Company acknowledges that should the Commission or
the staff, acting pursuant to delegated authority, declare the filings
effective, it does not foreclose the Commission from taking any action with
respect to either filing.  The Company further acknowledges that the
action of the Commission or the staff, acting pursuant to delegated authority,
in declaring the filings effective, does not relieve the Company from its full
responsibility for the adequacy and accuracy of the disclosures in the
filings.

    The
Company represents to the Commission that it will not assert this action as a
defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

              Very
      truly yours,

              XOMA
      Ltd.

              By:

            /s/
      Christopher J. Margolin

              Christopher
      J. Margolin

              Vice
      President, General

              Counsel
      and Secretary

SecProbe.io