-----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, EqlR+Y1kvTQUnegYKyYDHZfbjloINDxMt8Uo3DoG/rMQqQtQbpjYu/0eliAvTzlV yihryVVDuRGBRTcYIk6p6Q== 0001193125-06-152705.txt : 20070116 0001193125-06-152705.hdr.sgml : 20070115 20060725165134 ACCESSION NUMBER: 0001193125-06-152705 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20060725 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VIROPHARMA INC CENTRAL INDEX KEY: 0000946840 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 232789550 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 397 EAGLEVIEW BLVD CITY: EXTON STATE: PA ZIP: 19341 BUSINESS PHONE: 6104587300 MAIL ADDRESS: STREET 1: 397 EAGLEVIEW BOULEVARD CITY: EXTON STATE: PA ZIP: 19341 CORRESP 1 filename1.htm Correspondence Letter

LOGO

Hamilton Square

600 Fourteenth Street, N.W.

Washington, DC 20005-2004

202.220.1200

Fax 202.220.1665

Thomas L. Hanley

direct dial: 202.220.1513

hanleyt@pepperlaw.com

July 25, 2006

Via EDGAR and Facsimile

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E., Mail Stop 6010

Washington, D.C. 20549

 

Attention:   

Jim B. Rosenberg

Senior Assistant Chief Accountant

 

Re:   

ViroPharma Incorporated

Form 10-K for Fiscal Year Ended December 31, 2005

Form 10-Q for the Quarterly Period Ended March 31, 2006

File No. 000-21699

Dear Mr. Rosenberg:

I am writing on behalf of my client, ViroPharma Incorporated (the “Company”), with respect to your comment letter dated July 6, 2006 concerning the above-referenced filings. The Company has asked me to notify you that it will provide its written response to your comment letter on August 1, 2006.

Please contact me at 202-220-1513 if you have any questions or require any additional information.

 

Very truly yours,

/s/ Thomas L. Hanley

Thomas L. Hanley

 

Philadelphia   Washington, D.C.   Detroit   New York   Pittsburgh
Berwyn   Harrisburg   Orange County   Princeton   Wilmington

www.pepperlaw.com

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