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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-038371.txt : 20060606
<SEC-HEADER>0000000000-05-038371.hdr.sgml : 20060606
<ACCEPTANCE-DATETIME>20050726150704
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-038371
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050726

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTERLEUKIN GENETICS INC
		CENTRAL INDEX KEY:			0001037649
		STANDARD INDUSTRIAL CLASSIFICATION:	IN VITRO & IN VIVO DIAGNOSTIC SUBSTANCES [2835]
		IRS NUMBER:				943123681
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		135 BEAVER ST
		CITY:			WATHAM
		STATE:			MA
		ZIP:			02452
		BUSINESS PHONE:		1-781-398-0700

	MAIL ADDRESS:	
		STREET 1:		135 BEAVER ST
		CITY:			WATHAM
		STATE:			MA
		ZIP:			02452

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MEDICAL SCIENCE SYSTEMS INC
		DATE OF NAME CHANGE:	19971003
PUBLIC REFERENCE ACCESSION NUMBER:		0001104659-05-018062
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Via Facsimile and U.S. Mail
Mail Stop 6010


July 26, 2005


Mr. Fenel M. Eloi
Chief Financial Officer
Interleukin Genetics, Inc.
135 Beaver Street
Waltham, MA 02452

      Re:	Interleukin Genetics, Inc.
		Form 10-K for Fiscal Year Ended December 31, 2004
	            File No. 000-23413

Dear Mr. Eloi:

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

								Sincerely,


      Kevin Woody
								Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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