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SEC Comment Letter for ABGENIX INC (CIK 0001052837) — Jun 20, 2005

ABGENIX INC (CIK 0001052837)
Date: June 20, 2005 · CIK: 0001052837 · Accession: 0000000000-05-031028

AI Filing Summary & Sentiment

File numbers found in text: 000-24207

Date
June 20, 2005
Author
Joel Parker
Form
UPLOAD
Company
ABGENIX INC (CIK 0001052837)

Letter

June 20, 2005 Mr. H. Ward Wolff Chief Financial Officer and Senior Vice President Abgenix, Inc. 6701 Kaiser Drive Fremont, CA 94555 File No. 000-24207

Re: Abgenix, Inc. Form 10-K for the fiscal year ended December 31, 2004

Dear Mr. Wolff:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Joel Parker
Accounting Branch Chief
??

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Via Facsimile and U.S. Mail
Mail Stop 03-09

June 20, 2005

Mr. H. Ward  Wolff
Chief Financial Officer and
Senior Vice President
Abgenix, Inc.
6701 Kaiser Drive
Fremont, CA 94555

Re:	Abgenix, Inc.
	Form 10-K for the fiscal year ended December 31, 2004

	File No. 000-24207

Dear Mr. Wolff:

      We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

      Sincerely,

								Joel Parker
								Accounting Branch Chief
??

??

??

??

H. Ward Wolff
Abgenix, Inc.
Page 1

</TEXT>
</DOCUMENT>