-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, JyjctBhYhfIT6OEhxmwG+6t51a6SBAQFpA51P2auk37T12TIWt4XybAa8uAUSFWE f9yCE7A4LdGonPMpJGP7yg== 0001193125-05-249638.txt : 20060926 0001193125-05-249638.hdr.sgml : 20060926 20051228152146 ACCESSION NUMBER: 0001193125-05-249638 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ORCHID CELLMARK INC CENTRAL INDEX KEY: 0001107216 STANDARD INDUSTRIAL CLASSIFICATION: IN VITRO & IN VIVO DIAGNOSTIC SUBSTANCES [2835] IRS NUMBER: 223392819 FILING VALUES: FORM TYPE: CORRESP 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 CORRESP 1 filename1.htm Letter to the SEC
[ORCHID CELLMARK LOGO]   

Raymond J. Land, CPA

Sr. Vice President

& Chief Financial Officer

Orchid Cellmark Inc.

4390 US Route One

Princeton, NJ 08540

609.750.6436 phone

609.750.6405 fax

rland@orchid.com

 

 

December 28, 2005

 

 

VIA EDGAR

 

Securities & Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

 

  Re: Orchid Cellmark Inc
     Form 10-K for Fiscal Year Ended December 31, 2004
    File No. 000-30267

 

Ladies and Gentlemen:

 

We are in receipt of your request for a formal response to your letter dated December 20, 2005 regarding your review of certain items in connection with our Form 10-K for Fiscal Year Ended December 31, 2004. Your letter indicated you would like our formal response within ten business days or to communicate when we would be able to respond. In order to fully and adequately respond to your comments and obtain the appropriate review from our outside counsel and auditors, we would like to request additional time to respond beyond the recommended ten business days. Due to the timing of the receipt of this letter and the availability of the appropriate personnel and outside professionals at this time of year, we would like to provide our formal response to you via EDGAR filing on or before January 23, 2006.

 

Please do not hesitate to call me or Jenniffer Collins at (609) 750-2388 with any comments or questions regarding this request.

 

 

 

Very truly yours,

 

/s/ Raymond Land

 

Raymond Land

SVP and Chief Financial Officer

cc: Securities and Exchange Commission
  Jim B. Rosenburg

 

  Orchid Cellmark Inc
  Paul J. Kelly, M.D., Chief Executive Officer
  Warren Meltzer, VP Legal Affairs, General Counsel and Corporate Secretary
  Jenniffer Collins, Corporate Controller

 

  Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
  John J. Cheney, III, Esq.
  Daniel T. Kajunski, Esq.

 

  KPMG LLP
  Michael Monteleone
-----END PRIVACY-ENHANCED MESSAGE-----