-----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,
 NYPhz6sgMhGejR7pKcRnZzPkUb3qBxx53rDY8e4DTaoN396UQOQvyVuDlpxNFvYq
 6CtGhnNOu3Gj7JPcSsHtLw==

<SEC-DOCUMENT>0000000000-07-037984.txt : 20070919
<SEC-HEADER>0000000000-07-037984.hdr.sgml : 20070919
<ACCEPTANCE-DATETIME>20070803133528
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-037984
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070803

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PDL BIOPHARMA, INC.
		CENTRAL INDEX KEY:			0000882104
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		IRS NUMBER:				943023969
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		34801 CAMPUS DR
		CITY:			FREMONT
		STATE:			CA
		ZIP:			94555
		BUSINESS PHONE:		5105741400

	MAIL ADDRESS:	
		STREET 1:		34801 CAMPUS DR
		CITY:			FREMONT
		STATE:			CA
		ZIP:			94555

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PROTEIN DESIGN LABS INC/DE
		DATE OF NAME CHANGE:	19930328
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-07-043877
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>pdltrnfc.pdf
<DESCRIPTION>FORM 10-K FYE 12/31/06; NFC LTR; TARGET; CLEARED 8/3/07; BRUNHOFERM 8/3/07
<TEXT>
<PDF>
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