SEC Comment Letter for Anika Therapeutics, Inc. (ANIK) (CIK 0000898437) (ANIK) — Dec 11, 2007

Anika Therapeutics, Inc. (ANIK) (CIK 0000898437)
Date: Dec. 11, 2007 · CIK: 0000898437 · Accession: 0000000000-07-059856

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SEC Posture

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File numbers found in text: 001-14027

Date

December 12, 2007

Author

Martin F. James

Form

UPLOAD

Company

Anika Therapeutics, Inc. (ANIK) (CIK 0000898437)

Letter

Mail Stop 6010 December 12, 2007 Mr. Kevin Quinlan Chief Financial Officer Anika Therapeutics, Inc. 160 New Boston Street Woburn, Massachusetts 01801 Re: Anika Therapeutics, Inc. Form 10-K for the fiscal year ended December 31, 2006 Filed March 13, 2007 Form 10-Q for the quarter ended September 30, 2007 File No. 001-14027

Dear Mr. Quinlan: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. S i n c e r e l y , M a r t i n F . J a m e s Senior Assistant Chief Accountant

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Mail Stop 6010           December 12, 2007   Mr. Kevin Quinlan  Chief Financial Officer Anika Therapeutics, Inc. 160 New Boston Street Woburn, Massachusetts 01801
 Re: Anika Therapeutics, Inc.
  Form 10-K for the fiscal year ended December 31, 2006
  Filed March 13, 2007   Form 10-Q for the quarter ended September 30, 2007   File No. 001-14027

Dear Mr. Quinlan:
 We have completed our review of your Form  10-K and related filings and do not, at this
time, have any further comments.
            S i n c e r e l y ,                     M a r t i n  F .  J a m e s          Senior Assistant Chief Accountant

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