-----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, WqHSAmSECQnQEmBqN46iaaBUehlo9MNcXJ7RCrHDeoASvyVM/FaATDjJU78Gz8zI HH01F7+XaS0Uo0rRSnji2w== 0001104659-09-072126.txt : 20100503 0001104659-09-072126.hdr.sgml : 20100503 20091231133248 ACCESSION NUMBER: 0001104659-09-072126 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20091231 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AVI BIOPHARMA INC CENTRAL INDEX KEY: 0000873303 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 930797222 STATE OF INCORPORATION: OR FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3450 MONTE VILLA PARKWAY STREET 2: SUITE 101 CITY: BOTHELL STATE: WA ZIP: 98021 BUSINESS PHONE: 425-354-5038 MAIL ADDRESS: STREET 1: 3450 MONTE VILLA PARKWAY STREET 2: SUITE 101 CITY: BOTHELL STATE: WA ZIP: 98021 FORMER COMPANY: FORMER CONFORMED NAME: ANTIVIRALS INC DATE OF NAME CHANGE: 19970123 CORRESP 1 filename1.htm

[AVI BioPharma, Inc. Letterhead]

Submitted

Via EDGAR Database

December 31, 2009

Ms. Staci Shannon

Staff Accountant

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.; Mail Stop 4720

Washington, D.C. 20549

Re: Letter Dated December 17, 2009 Regarding AVI BioPharma, Inc. Form 10-K for the Fiscal Year Ended December 31, 2008, Schedule 14A filed April 14, 2009, Forms 10-Q for the Fiscal Quarters Ended March 31, June 30 and September 30, 2009, File No. 001-14895

Dear Ms. Shannon:

This letter hereby acknowledges receipt of the above referenced letter by AVI BioPharma, Inc. (the “Company”). In accordance with the December 28, 2009 telephone conversation between Steve Davis of Davis Wright Tremaine LLP, outside counsel to the Company, and you, we will provide a response to the Staff’s comments no later than January 15, 2010.

Very truly yours,


/s/ J. David Boyle II

J. David Boyle II
Chief Financial Officer

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