-----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, LZ6BhhjB8FKHRygrXnMRyc9xjYJy1K1m+pKKsMqFSOuAGft4HhwX966ARLMYn+LJ w4BiT/YeyStYCFxaW5Hyvw== 0001144204-07-005892.txt : 20070326 0001144204-07-005892.hdr.sgml : 20070326 20070208151911 ACCESSION NUMBER: 0001144204-07-005892 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070208 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TARGETED GENETICS CORP /WA/ CENTRAL INDEX KEY: 0000921114 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] IRS NUMBER: 911549568 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1100 OLIVE WAY STREET 2: STE 100 CITY: SEATTLE STATE: WA ZIP: 98101 BUSINESS PHONE: 2066237612 MAIL ADDRESS: STREET 1: 1100 OLIVE WAY STREET 2: STE 100 CITY: SEATTLE STATE: WA ZIP: 98101 CORRESP 1 filename1.htm
February 8, 2007

VIA FACSIMILE (202-772-9217) AND EDGAR

Mr. Jeffrey P. Riedler
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attention: Song P. Brandon, Esq.

Re:
Targeted Genetics Corporation - Request for Acceleration of Effectiveness of Registration Statement on Form S-3, Commission File No. 333-140187

Dear Mr. Riedler,

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Targeted Genetics Corporation (the “Company”) hereby requests that the effective date of its Registration Statement on Form S-3, Registration No. 333-140187 (the “Registration Statement”) be accelerated so that the Registration Statement may become effective at the later of: (a) 4:00 p.m., Eastern Standard Time, Thursday, February 8, 2007, or as soon as practicable thereafter; and (b) such later time as the Company may request by telephone to the Commission. The Company hereby authorizes Stephen M. Graham or Lewis S. Malakoff of Orrick, Herrington & Sutcliffe LLP, counsel for the Company, to make such a request on its behalf.

We hereby acknowledge that:

·  
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
·  
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
·  
the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
 
   
Very truly yours,

TARGETED GENETICS CORPORATION

/s/ David J. Poston                                                  
David J. Poston
Vice President Finance and
Chief Financial Officer
 
cc:
Orrick, Herrington & Sutcliffe LLP
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