-----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, IZooCGkxAjHmH1b8qsG2cYBwuC7/a9VnOtlVIj+EXm4m/l5ieMDPDg5fztNnHuBB KiVce7gsLP20bESlwuRPkw== 0000950134-07-000841.txt : 20070402 0000950134-07-000841.hdr.sgml : 20070402 20070119130637 ACCESSION NUMBER: 0000950134-07-000841 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070119 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BIOCRYST PHARMACEUTICALS INC CENTRAL INDEX KEY: 0000882796 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] IRS NUMBER: 621413174 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2190 PARKWAY LAKE DR CITY: BIRMINGHAM STATE: AL ZIP: 35244 BUSINESS PHONE: 2054444600 MAIL ADDRESS: STREET 1: 2190 PARKWAY LAKE DR CITY: BIRMINGHAM STATE: AL ZIP: 35244 CORRESP 1 filename1.htm corresp
 

DENVER
BOULDER
COLORADO SPRINGS
LONDON
LOS ANGELES
MUNICH
SALT LAKE CITY
SAN FRANCISCO
January 19, 2007
Via EDGAR and Overnight Courier
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D. C. 20549-6010
     
Re:
  BioCryst Pharmaceuticals, Inc.
 
  Form 10-K for the Fiscal Year Ended December 31, 2005
 
  Filed March 9, 2006
 
  File No. 000-23186
Dear Mr. Rosenberg:
     On behalf of BioCryst Pharmaceuticals, Inc. (the “Company”), please find the responses and the supplemental information requested orally by the Staff of the Securities and Exchange Commission (the “Staff”) in a telephone conversation on January 9, 2007 (the “Jan. 9 Comment”), with respect to the above-referenced Annual Report on Form 10-K of the Company. The responses and supplemental information provided herein in response to the Jan. 9 Comment are based upon conferences with representatives of the Company and other information supplied by its advisors. We have not independently verified the accuracy and completeness of such information.
     As requested, the Company has revised the supplemental tabular disclosure previously provided to the Staff in the response letter dated December 15, 2006 (the “Dec. 15 Response Letter”), to quantify the categories of costs incurred under the “All other R&D expenses” category. The revised supplemental tabular disclosure is enclosed herewith as Exhibit B. The Company undertakes to include disclosure of the type enclosed with the Dec. 15 Response Letter as Exhibit A, as modified in accordance with Exhibit B enclosed herewith, in its Management’s Discussion and Analysis for future reporting periods, commencing with the Company’s Annual Report on Form 10-K for the year ended December 31, 2006.
Richard R. Plumridge 303.866.0583 rich.plumridge@hro.com
1700 Lincoln Street, Suite 4100 Denver, Colorado 80203-4541 tel 303.861.7000 fax 303.866.0200

 

 

Mr. Jim B. Rosenberg
January 19, 2007
Page 2
     Please note that confidential treatment of the enclosed Exhibit B is requested under the Freedom of Information Act (“FOIA”). Accordingly, we have marked the enclosed Exhibit B with the legend “FOIA Confidential Treatment Requested.”
     If you would like to discuss the responses above or any other matter, please contact the undersigned at (303) 866-0583 or Jennifer D’Alessandro at (303) 866-0635.
         
Sincerely,
 		    
/s/ Richard R. Plumridge      
     
Richard R. Plumridge     
     
cc:
  Kei Ino
 
  Jim Atkinson
 
  Jon P. Stonehouse
 
  Michael A. Darwin

 

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