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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001144204-03-003863.txt : 20030724
<SEC-HEADER>0001144204-03-003863.hdr.sgml : 20030724
<ACCEPTANCE-DATETIME>20030721164516
ACCESSION NUMBER:		0001144204-03-003863
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20030721

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IMMUNE RESPONSE CORP
		CENTRAL INDEX KEY:			0000817785
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		IRS NUMBER:				330255679
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		RW
		SEC ACT:		
		SEC FILE NUMBER:	001-31732
		FILM NUMBER:		03794893

	BUSINESS ADDRESS:	
		STREET 1:		5935 DARWIN COURT
		CITY:			CARLSBAD
		STATE:			CA
		ZIP:			92008
		BUSINESS PHONE:		6194317080

	MAIL ADDRESS:	
		STREET 1:		5935 DARWIN COURT
		CITY:			CARLSBAD
		STATE:			CA
		ZIP:			92008
</SEC-HEADER>
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<FILENAME>corresp.txt
<TEXT>
<PAGE>

                     [LETTERHEAD OF PILLSBURY WINTHROP LLP]


July 21, 2003


VIA EDGAR


Securities and Exchange Commission
450 Fifth Street N.W.
Judiciary Plaza
Washington, D.C. 20549

Re: The Immune Response Corporation - File No. 001-31732


Ladies and Gentlemen:

Please  be  advised  that  the  above  referenced   registration  statement  was
erroneously filed on Thursday, July 10, 2003. Accordingly, this letter serves as
a withdrawal request thereof.

If you have any questions or concerns, please contact me at (415) 983-1825.


Best regards,

/s/ Donyelle A. Werner


</TEXT>
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