<SEC-DOCUMENT>0001437749-14-017127-index.html : 20140916
<SEC-HEADER>0001437749-14-017127.hdr.sgml : 20140916
<ACCEPTANCE-DATETIME>20140916160127
ACCESSION NUMBER:		0001437749-14-017127
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20140911
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20140916
DATE AS OF CHANGE:		20140916

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:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-19756
		FILM NUMBER:		141105506

	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>8-K
<SEQUENCE>1
<FILENAME>pdli20140915_8k.htm
<DESCRIPTION>FORM 8-K
<TEXT>
Document 1 - file: pdli20140915_8k.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>ex16-1.htm
<DESCRIPTION>EXHIBIT 16.1
<TEXT>
Document 2 - file: ex16-1.htm

</DOCUMENT>
</SEC-DOCUMENT>