<SEC-DOCUMENT>0000882104-14-000064-index.html : 20150108
<SEC-HEADER>0000882104-14-000064.hdr.sgml : 20150108
<ACCEPTANCE-DATETIME>20140813060204
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000882104-14-000064
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		14
FILED AS OF DATE:		20140813

FILER:

	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:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		932 SOUTHWOOD BLVD
		CITY:			INCLINE VILLAGE
		STATE:			NV
		ZIP:			89451
		BUSINESS PHONE:		775-832-8500

	MAIL ADDRESS:	
		STREET 1:		932 SOUTHWOOD BLVD
		CITY:			INCLINE VILLAGE
		STATE:			NV
		ZIP:			89451

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PROTEIN DESIGN LABS INC/DE
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>a1annualtrendsinrevenuesandn.jpg
<TEXT>
Document 2 - file: a1annualtrendsinrevenuesandn.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>a2quarterlytrendsinrevenuesa.jpg
<TEXT>
Document 3 - file: a2quarterlytrendsinrevenuesa.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>a3annualrecordedandadjustede.jpg
<TEXT>
Document 4 - file: a3annualrecordedandadjustede.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>a4quarterlyrecordedandadjust.jpg
<TEXT>
Document 5 - file: a4quarterlyrecordedandadjust.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>a5analystestimatestoadjusted.jpg
<TEXT>
Document 6 - file: a5analystestimatestoadjusted.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>a6analystestimatesto01.jpg
<TEXT>
Document 7 - file: a6analystestimatesto01.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>bs5.jpg
<TEXT>
Document 8 - file: bs5.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>cf5.jpg
<TEXT>
Document 9 - file: cf5.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>10
<FILENAME>fvlevel2v5.jpg
<TEXT>
Document 10 - file: fvlevel2v5.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>11
<FILENAME>is5.jpg
<TEXT>
Document 11 - file: is5.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>12
<FILENAME>note3v5.jpg
<TEXT>
Document 12 - file: note3v5.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>13
<FILENAME>pdl-logoa05.jpg
<TEXT>
Document 13 - file: pdl-logoa05.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>14
<FILENAME>unrealizedv5.jpg
<TEXT>
Document 14 - file: unrealizedv5.jpg

</DOCUMENT>
</SEC-DOCUMENT>