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SEC Company Response from BIOCRYST PHARMACEUTICALS INC (BCRX) (CIK 0000882796) (BCRX) — Dec 8, 2006

BIOCRYST PHARMACEUTICALS INC (BCRX) (CIK 0000882796)
Date: Dec. 8, 2006 · CIK: 0000882796 · Accession: 0000950134-06-022853

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File numbers found in text: 000-23186

Referenced dates: November 15, 2006

Date
December 8, 2006
Author
/s/ Michael A. Darwin
Form
CORRESP
Company
BIOCRYST PHARMACEUTICALS INC (BCRX) (CIK 0000882796)

Letter

Via EDGAR Division of Corporation Finance BioCryst Pharmaceuticals, Inc. Form 10-K for the Fiscal Year Ended December 31, 2005 Filed March 9, 2006 File No. 000-23186

Dear Mr. Rosenberg:

In connection with the letter from the Staff of the Securities and Exchange Commission (the “Staff”) dated November 15, 2006 to Charles E. Bugg, Ph.D., Chairman and Chief Executive Officer of BioCryst Pharmaceuticals, Inc. (“the Company”), which the Company received on December 4, 2006 (the “Comment Letter”), and as you requested in a telephone conversation with the undersigned earlier today, the Company hereby advises the Staff that it will provide the responses and supplemental information requested in the Comment Letter to the Staff no later than December 15, 2006.

Very truly yours,
/s/ Michael A. Darwin

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CORRESP
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corresp

BIOCRYST PHARMACEUTICALS, INC.

2190 Parkway Lake Drive

Birmingham, AL 35244

December 8, 2006

Via EDGAR

Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D. C. 20549-6010

    Re:

    BioCryst Pharmaceuticals, Inc.

    Form 10-K for the Fiscal Year Ended December 31, 2005

    Filed March 9, 2006

    File No. 000-23186

Dear Mr. Rosenberg:

     In connection with the letter from the Staff of the Securities and Exchange Commission (the
“Staff”) dated November 15, 2006 to Charles E. Bugg, Ph.D., Chairman and Chief Executive Officer of
BioCryst Pharmaceuticals, Inc. (“the Company”), which the Company received on December 4, 2006 (the
“Comment Letter”), and as you requested in a telephone conversation with the undersigned earlier
today, the Company hereby advises the Staff that it will provide the responses and supplemental
information requested in the Comment Letter to the Staff no later than December 15, 2006.

    Very truly yours,

    /s/ Michael A. Darwin

    Michael A. Darwin

    cc:

    Kei Ino

    Jim Atkinson

    Charles E. Bugg, Ph.D.