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SEC Company Response from IONIS PHARMACEUTICALS INC (IONS) (CIK 0000874015) (IONS) — Oct 31, 2005

IONIS PHARMACEUTICALS INC (IONS) (CIK 0000874015)
Date: Oct. 31, 2005 · CIK: 0000874015 · Accession: 0001104659-05-051142

AI Filing Summary & Sentiment

File numbers found in text: 333-128156

Date
October 31, 2005
Author
Not clearly detected
Form
CORRESP
Company
IONIS PHARMACEUTICALS INC (IONS) (CIK 0000874015)

Letter

RE:

October 31, 2005

VIA FACSIMILE & EDGAR

Securities and Exchange Commission

Division of Corporation Finance

450 Fifth Street, NW

Washington, DC 20549

Isis Pharmaceuticals, Inc.

Form S-3 Registration Statement No. 333-128156

Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C of the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the Commission take appropriate action to cause the above-referenced Registration Statement No. 333-128156 to become effective at 5:00 p.m. Eastern Time on November 1, 2005 or as soon thereafter as is practicable.

In addition, the undersigned hereby acknowledges that:

• Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

• The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

• The company may 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,
ISIS PHARMACEUTICALS, INC.

Show Raw Text
CORRESP
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filename1.htm

October 31, 2005

VIA FACSIMILE & EDGAR

Securities and Exchange Commission

Division of Corporation Finance

450 Fifth Street, NW

Washington, DC 20549

  RE:

  Isis Pharmaceuticals, Inc.

  Form S-3 Registration Statement No. 333-128156

Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C of the Securities Act of 1933, as
amended, the undersigned registrant hereby requests that the Commission take
appropriate action to cause the above-referenced Registration Statement No.
333-128156 to become effective at 5:00 p.m. Eastern Time on November 1, 2005 or
as soon thereafter as is practicable.

In addition, the undersigned hereby acknowledges that:

•                 Should the Commission or the staff,
acting pursuant to delegated authority, declare the filing effective, it does
not foreclose the Commission from taking any action with respect to the filing;

•                 The action of the Commission or the
staff, acting pursuant to delegated authority, in declaring the filing
effective, does not relieve the company from its full responsibility for the
adequacy and accuracy of the disclosure in the filing; and

•                 The company may 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,

ISIS PHARMACEUTICALS, INC.

  By:

  /s/ Patrick O’Neil

  Patrick O’Neil, Esq.

  Associate General Counsel

  cc:

  B. Lynne Parshall, Esq.

  Grantland E. Bryce, Esq.