[Letterhead of Wyrick Robbins Yates & Ponton LLP]
JEFFREY M. SMITH
jsmith@wyrick.com
July 21, 2006
VIA EDGAR DELIVERY
Division of Corporation Finance
U.S. Securities and Exchange Commission
450 Fifth Street N.W., Mail Stop 3-9
Washington, DC 20549-0306
Attn: James Peklenk, Staff Accountant
Re: | Salix Pharmaceuticals, Ltd. |
Form 10-K for the fiscal year ended December 31, 2005
Form 10-Q for the period ended March 31, 2006
File No. 000-23265
Dear Mr. Peklenk:
We write this letter on behalf of our client Salix Pharmaceuticals, Ltd. On July 13, 2006, the Staff sent a letter to Salix containing comments to the above referenced filings. Salix has met with its legal and accounting advisors and is in the process of addressing these comments. The comment letter requested that Salix respond within 10 business days or advise you when Salix would provide a response. Please be advised that Salix anticipates sending a response to the Staff the week of August 7, 2006.
Sincerely, |
/s/ Jeffrey M. Smith
|
Jeffrey M. Smith |
cc: | Adam C. Derbyshire |
Stephen D. Celestini, Esq.