-----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, JU8RkPkYGPeuJI6e0znjYJMv63I9lXInoCeC4BU0wgSMxYCO3pn+CNtIru/1ezCB 8/cDJHM90vgIc8jpq4TPkg== 0001193125-06-255363.txt : 20070104 0001193125-06-255363.hdr.sgml : 20070104 20061218163658 ACCESSION NUMBER: 0001193125-06-255363 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20061218 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CYTOGEN CORP CENTRAL INDEX KEY: 0000725058 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 222322400 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 650 COLLEGE RD EAST STE 3100 CITY: PRINCETON STATE: NJ ZIP: 08540 BUSINESS PHONE: 6099878200 MAIL ADDRESS: STREET 1: 650 COLLEGE RD EAST STE 3100 CITY: PRINCETON STATE: NJ ZIP: 08540 CORRESP 1 filename1.htm SEC Coverletter

[LETTERHEAD OF MORGAN LEWIS]

 

Emilio Ragosa

609.919.6633

eragosa@morganlewis.com

  
December 18, 2006  

VIA FAX AND EDGAR

 

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E., Mail Stop 6010

Washington, D.C. 20549

Attn: Jeffrey P. Riedler, Assistant Director

 

 

Re: Cytogen Corporation
     Registration Statement on Form S-3 Filed on December 12, 2006
     (File Number 333 139264)

 

Dear Ladies and Gentlemen:

 

On behalf of Cytogen Corporation (the “Company” or “Cytogen”), this letter is being submitted in response to a comment received from the staff of the Securities and Exchange Commission (the “Commission”) by letter dated December 15, 2006 regarding the above-captioned filing (the “Registration Statement”). The response below is based in all respects on information provided to Morgan, Lewis & Bockius LLP by representatives of the Company. In addition to this letter, we are filing Amendment No. 1 to the Registration Statement incorporating the response below.

Comment 1:

It does not appear your document identifies your certifying accountants nor does your list of exhibits appear to reference an accountant’s consent. Please revise your document to provide for this information or explain to us why you do not have to provide this information.

Response to Comment 1:

In response to the Commission’s comment, we have identified the Company’s certifying accountants in the Registration Statement and have included references to the accountants’

Securities and Exchange Commission

Division of Corporate Finance

December 18, 2006

Page 2

consents in the list of exhibits on page 28. We have also included the consents of the certifying accountants as Exhibits 23.1 and 23.2 to the Registration Statement.

I trust that the foregoing addresses your concerns. Please do not hesitate to call me at (609) 919-6633 with your response or should you have any questions or concerns.

 

Sincerely,

 

/s/ Emilio Ragosa

-----END PRIVACY-ENHANCED MESSAGE-----