SecProbe.io

Mail Stop 6010         February 2, 2007   H. Stewart Parker President and Chief Executive Officer Targeted Genetics Corporation 1100 Olive Way, Suite 100 Seattle, WA  98101
Re: Targeted Genetics Corporation
 Registration Statement on Form S-3  File Number 333-140187
Dear Mr. Parker:

This is to advise you that we have limited our review of th e above referenced registration
statement to only the issues identified below.  We  will make no further review of this filing.
 Form S-3

 Confidential Treatment Requests

1. We will be monitoring your regi stration statement for resoluti on of your pending confidential
treatment request. All comments will need to be fully resolved before we take final action on
the registration statement.
Signature Page
2. Your principal financial officer and  either a controller or ch ief accounting officer must sign
the registration statement. Your next amen dment and all subsequent amendments must
contain this signature. If a person acts in more than one of thes e capacities, the signature page
must indicate all of the capaci ties in which they are signing. Pl ease revise your signature page
accordingly.

* * *

Once you have cleared our comments, we will act upon any request for acceleration of the
effective date of the Form S-3 and pursuant to de legated authority, grant acceleration of the effective
date.  We will consider your request for accelerati on as a confirmation of the fact that you are aware

H. Stewart Parker
Targeted Genetics Corporation February 2, 2007 Page 2
of your responsibilities under the Se curities Act of 1933 and the Securiti es Act of 1934 as they relate
to the proposed public offering.
 We urge all persons who are responsible for the accuracy and adequacy of the disclosure in
the filings reviewed by the staff to be certain that they have provided all information investors require
for an informed decision.  Since the company and its management are in possession of all facts relating to a company’s disclosure, they are re sponsible for the accuracy and adequacy of the
disclosures they have made.   Notwithstanding our comments, in the even t the company requests acceleration of the
effective date of the pending registration statement,  it should furnish a letter, at the time of such
request, acknowledging that:
• should the Commission or the staff, acting pursua nt 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 re lieve 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 a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.

 In addition, please be advised that the Division of Enforcemen t has access to all information
you provide to the staff of the Divi sion of Corporation Finance in c onnection with our review of your
filing or in response to our comments on your filing.   We will consider a written request for acceleration of the effective date of the registration statement as a confirmation of the fact that those requesting acceleration are aw are of their respective
responsibilities under the Securities Act of 1933 and the Securiti es Exchange Act of 1934 as they
relate to the proposed public offeri ng of the securities sp ecified in the above registration statement.
We will act on the request and, pursuant to delegate d authority, grant acceleration of the effective
date.

H. Stewart Parker
Targeted Genetics Corporation February 2, 2007 Page 3
Please contact Song P. Brandon at (202) 551- 3621 or me at (202) 551-3710 with any
questions.         S i n c e r e l y ,            J e f f r e y  P .  R i e d l e r         A s s i s t a n t  D i r e c t o r    cc: Stephen M. Graham  Orrick, Herrington & Sutcliffe LLP  719 Second Avenue, Suite 900  Seattle, WA  98104