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SEC Comment Letter for BIOCRYST PHARMACEUTICALS INC (BCRX) (CIK 0000882796) (BCRX) — Dec 30, 2008

BIOCRYST PHARMACEUTICALS INC (BCRX) (CIK 0000882796)
Date: Dec. 30, 2008 · CIK: 0000882796 · Accession: 0000000000-08-064002

Financial Reporting Regulatory Compliance Business Model Clarity

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
December 30, 2008
Author
Gus Rodriguez
Form
UPLOAD
Company
BIOCRYST PHARMACEUTICALS INC (BCRX) (CIK 0000882796)

Letter

Via Facsimile and U.S. Mail Mail Stop 6010 December 30, 2008 Mr. Stuart Grant Chief Financial Officer 2190 Parkway Lake Drive Birmingham, Alabama 35244 Re: Biocryst Pharmaceuticals, Inc. Form 10-K for the Fiscal Year Ended December 31, 2007 Form 10-Q for the quarter ended March 31, 2008 Form 10-Q for the quarter ended June 30, 2008 File No. 0-23186

Dear Mr. Grant:

We have completed our review of your Form 10-K and related filings and have no further comments at this time. S i n c e r e l y , G u s R o d r i g u e z A c c o u n t i n g B r a n c h C h i e f

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Via Facsimile and U.S. Mail Mail Stop 6010                                                                                                   December 30, 2008   Mr. Stuart Grant Chief Financial Officer 2190 Parkway Lake Drive Birmingham, Alabama  35244
Re: Biocryst Pharmaceuticals, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2007
  Form 10-Q for the quarter ended March 31, 2008
Form 10-Q for the quarter ended June 30, 2008
 File No. 0-23186

Dear Mr. Grant:

We have completed our review of your Form 10-K and related filings and have no further
comments at this time.           S i n c e r e l y ,              G u s  R o d r i g u e z           A c c o u n t i n g  B r a n c h  C h i e f