June 19, 2006
VIA EDGAR AND FACSIMILE
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
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| Attention: | | Jim B. Rosenberg | | |
| | | Amy Bruckner | | |
| | | | | |
| Re: | | Connetics Corporation | | |
| | | File No. 000-27406 | | |
Dear Mr. Rosenberg:
We have received your letter of May 16, 2006 (the “Letter”), conveying comments of the staff of the United States Securities and Exchange Commission (the “Commission”) regarding the Annual Report on Form 10-K for the year ended December 31, 2005 filed by Connetics Corporation (“Connetics”). As of 6:00 p.m. P.D.T. today, Connetics has not received final comments from our auditors, Ernst & Young.
Connetics anticipates that it will provide its response to the staff of the Commission no later than June 21, 2006.
Should the staff have additional questions or comments regarding the foregoing, please do not hesitate to contact John Higgins, our Chief Financial Officer, at (650) 843-2883, or me at (650) 843-2843.
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| | Sincerely yours,
| |
| | | /s/ Katrina J. Church
| |
| | | Katrina J. Church | |
| | | Exec. Vice President, Legal Affairs
General Counsel and Secretary | |
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| cc: | | John Higgins, Connetics Corporation |
| | | David Michaels, Fenwick & West LLP |
| | | Amy Bruckner, SEC |
| | | Lisa Vanjoske, SEC |
