SecProbe.io

CORRESP
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filename1.htm

    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.

    We
      hereby
      acknowledge that:

          ·

            should
              the Commission or the staff, acting pursuant 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 relieve 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.

              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