SEC Company Response from BIOCRYST PHARMACEUTICALS INC (BCRX) (CIK 0000882796) (BCRX) — Dec 15, 2006
BIOCRYST PHARMACEUTICALS INC (BCRX) (CIK 0000882796)
Date: Dec. 15, 2006 · CIK: 0000882796 · Accession: 0001035704-06-000826
AI Filing Summary & Sentiment
File numbers found in text: 000-23186
Referenced dates: November 15, 2005
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CORRESP
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corresp
BIOCRYST PHARMACEUTICALS, INC.
2190 Parkway Lake Drive
Birmingham, AL 35244
December 15, 2006
Via EDGAR and Overnight Courier
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:
This letter includes the acknowledgement requested by the Staff of the Securities and Exchange
Commission in its letter dated November 15, 2005 to Charles E. Bugg, Ph.D. with respect to the
above-referenced Annual Report on Form 10-K.
In connection with responding to the Staff’s comments, and as requested in the Comment Letter,
the Company hereby acknowledges that:
•
the Company is responsible for the adequacy and accuracy of the disclosure in the
filing;
•
staff comments or changes to disclosure in response to staff comments do not
foreclose the Commission from taking any action with respect to the filing; and
•
the Company may not assert staff comments 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,
/s/ Michael A. Darwin
Michael A. Darwin
cc:
Kei Ino
Jim Atkinson
Charles E. Bugg, Ph.D.
Richard R. Plumridge, Esq.