-----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, Nqgefvr2pAtbEdO5zR3b+77zgUssD53q300dR0yaooILnhfm/iFaUV7nPmKFZeLI NelN8w8N+YIzFzCedIQxCg== 0001104659-10-012717.txt : 20100503 0001104659-10-012717.hdr.sgml : 20100503 20100308125929 ACCESSION NUMBER: 0001104659-10-012717 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100308 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

March 5, 2010

Mr. Sebastian Gomez-Abero

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 February 22, 2010 Regarding AVI BioPharma, Inc. Form 10-K for the Fiscal Year Ended December 31, 2008, Schedule 14A filed April 14, 2009, File No. 001-14895

Dear Mr. Gomez-Abero:

In accordance with the March 5, 2010 voice message you left with Steve Davis of Davis Wright Tremaine LLP, outside counsel to AVI BioPharma, Inc, we will now provide a response to the Staff’s most recent comments no later than Wednesday, March 10, 2010.

Very truly yours,

/s/ J. David Boyle II

J. David Boyle II
Chief Financial Officer

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