505 Montgomery Street, Suite 2000 San Francisco, California 94111-6538 Tel: +1.415.391.0600 Fax: +1.415.395.8095 www.lw.com | ||||
 | FIRM / AFFILIATE OFFICES | |||
| Barcelona | New Jersey | |||
| Brussels | New York | |||
| Chicago | Northern Virginia | |||
| Frankfurt | Orange County | |||
| Hamburg | Paris | |||
| Hong Kong | San Diego | |||
| London | San Francisco | |||
| Los Angeles | Shanghai | |||
| Madrid | Silicon Valley | |||
| Milan | Singapore | |||
| Moscow | Tokyo | |||
| Munich | Washington, D.C. | |||
December 21, 2007
VIA EDGAR TRANSMISSION AND FACSIMILE
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Mail Stop: 6010
| Re: | Medivation, Inc. |
Form 10-KSB for the Fiscal Year Ended December 31, 2006
Filed February 23, 2007
File Number: 001-32836
Dear Mr. Rosenberg:
On behalf of Medivation, Inc., a Delaware corporation (the “Registrant”), reference is made to the letter dated December 10, 2007, from the staff (the “Staff”) of the Securities and Exchange Commission relating to the Registrant’s Annual Report on Form 10-KSB for the fiscal year ended December 31, 2006, as filed with the Commission on February 23, 2007. The Registrant’s response to the Staff’s comment will be submitted no later than January 15, 2008.
Thank you for your consideration of this request. If you have any questions regarding the foregoing, please do not hesitate to contact the undersigned at (415) 395-8284.
| Very truly yours, |
| /s/ Bradley A. Bugdanowitz |
| Bradley A. Bugdanowitz |
| of LATHAM & WATKINS LLP |
cc: C. Patrick Machado, SVP & Chief Financial Officer, Medivation, Inc.