-----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, NoqWOaJm7o4OwLNe3OMAVW1oJCZPrjKmJcVLy2A1M+SWxjabf5RESiONPSJs+aBk 8joSA8H8CEp9nTYTKRqeXg== 0000921895-05-001258.txt : 20060925 0000921895-05-001258.hdr.sgml : 20060925 20050808134708 ACCESSION NUMBER: 0000921895-05-001258 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050808 FILER: COMPANY DATA: COMPANY CONFORMED NAME: QUIGLEY CORP CENTRAL INDEX KEY: 0000868278 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 232577138 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: KELLS BUILDING STREET 2: 621 SHADY RETREAT RD CITY: DOYLESTOWN STATE: PA ZIP: 18901 BUSINESS PHONE: 2153450919 MAIL ADDRESS: STREET 1: PO BOX 1349 STREET 2: LANDMARK BLDG, 10 S CLINTON ST CITY: DOYLESTOWN STATE: PA ZIP: 18901 CORRESP 1 filename1.htm sec document 

                             THE QUIGLEY CORPORATION
                                 KELLS BUILDING
                             621 SHADY RETREAT ROAD
                         DOYLESTOWN, PENNSYLVANIA 18901
                                TEL. 215-345-0919
                                FAX  215-345-5920


                                          August 8, 2005

Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549-6010
Attention: Jim B. Rosenberg

               Re:   The Quigley Corporation
                     Form 10-K for the fiscal year ended December 31, 2004
                     File No. 000-21617
                     ------------------

Ladies and Gentlemen:

            We are in receipt of your comment  letter dated August 4, 2005.  Our
corporate  controller,  Gerard  Gleeson,  is on vacation  and will return to the
office on  August  15,  2005.  Accordingly,  we  expect to be able to  provide a
response to your letter on or before August 22, 2005.

                                   Sincerely,


                                   /s/ George J. Longo
                                   -------------------
                                   George J. Longo
                                   Vice President and Chief Financial Officer
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