<SEC-DOCUMENT>0000882104-19-000079-index.html : 20190726
<SEC-HEADER>0000882104-19-000079.hdr.sgml : 20190726
<ACCEPTANCE-DATETIME>20190625172909
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000882104-19-000079
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20190625

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>pdllogoa24.jpg
<TEXT>
Document 2 - file: pdllogoa24.jpg

</DOCUMENT>
</SEC-DOCUMENT>