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SEC Company Response from PDL BIOPHARMA, INC. (CIK 0000882104) — Aug 9, 2005

PDL BIOPHARMA, INC. (CIK 0000882104)
Date: Aug. 9, 2005 · CIK: 0000882104 · Accession: 0001047469-05-021125

AI Filing Summary & Sentiment

File numbers found in text: 333-123958

Date
August 11, 2005
Author
Assistant Director
Form
CORRESP
Company
PDL BIOPHARMA, INC. (CIK 0000882104)

Letter

Division of Corporation Finance Re: Protein Design Labs, Inc. Registration Statement on Form S-3 Registration No. 333-123958

Dear Mr. Riedler:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Protein Design Labs, Inc. (the "Company") hereby requests that the effectiveness of the above-referenced registration statement be accelerated to 4:00 p.m., Eastern Time, on Thursday, August 11, 2005, or as soon thereafter as practicable.

The Company also hereby requests that a written order verifying the effective date be sent by express mail.

The Company hereby acknowledges that:

•should the U.S. Securities and Exchange Commission (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 defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Thank you very much for your assistance. If you should have any questions, please feel free to contact Josh Rosenfeld of DLA Piper Rudnick Gray Cary US LLP, counsel to Protein Design Labs, Inc., at (415) 836-2539.

Very truly yours,
PROTEIN DESIGN LABS, INC.

Show Raw Text
CORRESP
1
filename1.htm

Protein Design Labs, Inc.

34801 Campus Drive

Fremont, California 94555

August 9,
2005

Jeffrey
Riedler

Assistant Director

U.S. Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 0407

450 Fifth Street, N.W.

Washington, DC 20549-0407

Re:

Protein Design Labs, Inc.

Registration Statement on Form S-3

Registration No. 333-123958

Dear
Mr. Riedler:

        Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Protein Design Labs, Inc. (the "Company") hereby requests that the effectiveness of the above-referenced
registration statement be accelerated to 4:00 p.m., Eastern Time, on Thursday, August 11, 2005, or as soon thereafter as practicable.

        The
Company also hereby requests that a written order verifying the effective date be sent by express mail.

        The
Company hereby acknowledges that:

•should
the U.S. Securities and Exchange Commission (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 defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

        Thank
you very much for your assistance. If you should have any questions, please feel free to contact Josh Rosenfeld of DLA Piper Rudnick Gray Cary US LLP, counsel to Protein Design
Labs, Inc., at (415) 836-2539.

Very truly yours,

PROTEIN DESIGN LABS, INC.

/s/  GLEN Y. SATO       Glen Y. Sato

Senior Vice President and

Chief Financial Officer

cc:Josh
Rosenfeld, DLA Piper Rudnick Gray Cary US LLP