June 30, 2006

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Attention:  Amy C. Bruckner, Staff Accountant

     Division of Corporation Finance

Re: Comment Letter Dated June 8, 2006 Genentech, Inc. Form 10-K for the year ended December 31, 2005 File No. 001-09813

Ladies and Gentlemen:

We refer to Mr. Rosenberg’s letter dated June 8, 2006 which sets forth the comments of the staff of the Securities and Exchange Commission (the “Staff”) regarding the Form 10-K for the year ended December 31, 2005 of Genentech, Inc. (the “Company”). As communicated to Amy Bruckner, the Company has determined that it needs an additional week to respond to the Staff’s comments and now intends to respond to the Staff’s comments by July 7, 2006.

If you have any questions, regarding this letter please do not hesitate to contact me at (650) 467-9898. If you have any questions about the Company’s response, please do not hesitate to call John Whiting, Vice President, Finance and Chief Accounting Officer at Genentech at (650) 225-3508.

Sincerely yours,

Genentech, Inc.

/s/ IRMA VILLARREAL           

Irma Villarreal

Section Counsel

cc:John Whiting

 Katharine A. Martin (WSGR)