<SEC-DOCUMENT>0000000000-05-031028.txt : 20151021
<SEC-HEADER>0000000000-05-031028.hdr.sgml : 20151021
<ACCEPTANCE-DATETIME>20050620102811
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-031028
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050620

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ABGENIX INC
		CENTRAL INDEX KEY:			0001052837
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		IRS NUMBER:				943248826
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		6701 KAISER DRIVE
		CITY:			FREMONT
		STATE:			CA
		ZIP:			94555
		BUSINESS PHONE:		5106086500

	MAIL ADDRESS:	
		STREET 1:		6701 KAISER DRIVE
		CITY:			FREMONT
		STATE:			CA
		ZIP:			94555
PUBLIC REFERENCE ACCESSION NUMBER:		0001047469-05-006618
</SEC-HEADER>
<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
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H. Ward Wolff
Abgenix, Inc.
Page 1


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