MYMETICS LETTERHEAD

December 20, 2010

VIA EDGAR CORRESPONDENCE
Jim B. Rosenberg
Senior Assistant Chief Accountant
Securities and Exchange Commission
Washington, D.C. 20549

Re:  Mymetics Corporation
Form 10-K for the Fiscal Year Ended December 31, 2009
Filed April 15, 2010
File No. 000-25132

Dear Mr. Rosenberg:

     We have received your correspondence dated December 10, 2010. In accordance with a telephone call today with Laura Crotty, Staff Attorney, we expect to respond by January 7, 2010.

     If you have any further comments or questions regarding this letter, please contact our legal counsel, Ernest M. Stern, Akerman Senterfitt LLP, at (202) 824-1705. If you cannot reach him, please call me or our CFO, Ronald Kempers, at 011-41-21-653-4535.

Very truly yours,
 

/s/ Jacques-François Martin  

Jacques-François Martin, President and CEO