-----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, I+8/apO5hUE03hg5fZv7wQ1DsSU6mewV1StK//qmvGuILKUJNRpr7OK11RIibWtJ nBHLU00pD8aFUVMZjclsNA== 0001104659-10-001665.txt : 20100503 0001104659-10-001665.hdr.sgml : 20100503 20100114142126 ACCESSION NUMBER: 0001104659-10-001665 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100114 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

January 14, 2010

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:

In accordance with the January 13, 2010 telephone conversation between Steve Davis of Davis Wright Tremaine LLP, outside counsel to AVI BioPharma, Inc., and you, we will now provide a response to the Staff’s comments no later than January 20, 2010.

Very truly yours,

/s/ J. David Boyle II

J. David Boyle II
Chief Financial Officer

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