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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-005857.txt : 20060926
<SEC-HEADER>0000000000-06-005857.hdr.sgml : 20060926
<ACCEPTANCE-DATETIME>20060202140556
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-005857
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060202

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ORCHID CELLMARK INC
		CENTRAL INDEX KEY:			0001107216
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-TESTING LABORATORIES [8734]
		IRS NUMBER:				223392819

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		4390 US ROUTE ONE
		CITY:			PRINCETON
		STATE:			NJ
		ZIP:			08540
		BUSINESS PHONE:		6097502200

	MAIL ADDRESS:	
		STREET 1:		4390 US ROUTE ONE
		CITY:			PRINCETON
		STATE:			NJ
		ZIP:			08540

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ORCHID BIOSCIENCES INC
		DATE OF NAME CHANGE:	20000217
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-05-067255
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Via Facsimile and U.S. Mail
Mail Stop 6010
								February 2, 2006

Paul J. Kelly, MD
Director and Chief Executive Officer
Orchid Cellmark, Inc.
4390 US Route One
Princeton, NJ  08540

Re:	Orchid Cellmark, Inc.
	Form 10-K for Fiscal Year Ended December 31, 2004
      File No. 0-30267

Dear Dr. Kelly:

	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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