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    [Letterhead
      of Targeted Genetics Corporation]

    February
      8, 2007

    VIA
      FACSIMILE (202-772-9217) AND EDGAR

    Mr.
      Jeffrey P. Riedler

    Assistant
      Director

    Division
      of Corporation Finance

    Securities
      and Exchange Commission

    100
      F
      Street, NE

    Washington,
      DC 20549

    Attention:
      Song P. Brandon, Esq.

            Re:

              Targeted
                Genetics Corporation - Request for Acceleration of

              Effectiveness
                of Registration Statement on Form S-3, Commission File

              No.
                333-140187

    Dear
      Mr.
      Riedler,

    Pursuant
      to Rule 461 of the General Rules and Regulations under the Securities Act of
      1933, as amended, Targeted Genetics Corporation (the “Company”)
      hereby
      requests that the effective
      date of its Registration Statement on Form S-3, Registration No. 333-140187
      (the
      “Registration
      Statement”)
      be
      accelerated so that the Registration Statement may become effective at the
      later
      of: (a) 4:00 p.m., Eastern Standard Time, Thursday, February 8, 2007, or as
      soon
      as practicable thereafter; and (b) such later time as the Company may request
      by
      telephone to the Commission. The Company hereby authorizes Stephen M. Graham
      or
      Lewis S. Malakoff of Orrick, Herrington & Sutcliffe LLP, counsel for the
      Company, to make such a request on its behalf.

              Very
                truly yours,

              TARGETED GENETICS
                CORPORATION

            /s/ David
              J.
              Poston

              David J. Poston

                Vice
                  President Finance and

                Chief Financial
                  Officer

    cc:
      Orrick,
      Herrington & Sutcliffe LLP