F. Mark Reuter
Direct Dial: (513) 579-6469
Facsimile: (513) 579-6457
E-Mail: freuter@kmklaw.com
April 24, 2007
Via Edgar
Mr. Jim B. Rosenberg
Mr. Don Abbott
Mr. Frank Wyman
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 6010
100 F Street, N.E.
Washington, D.C. 20549
Re: Kendle International Inc: Form 10-K for Fiscal Year Ended December 31, 2006
File No.000-23019
Gentlemen:
Kendle International Inc. is working expeditiously to respond to the comments contained in the letter from you dated April 10, 2007 regarding the above-referenced filing on Form 10-K.
On behalf of Kendle, we respectfully request an extension of time to respond to the comment letter. Kendle anticipates submitting to the staff a response on or before May 7, 2007.
We are grateful for the staff’s assistance in this matter. Please call me at 513-579-6469 with any questions you may have regarding Kendle’s proposed timetable for responding to your comment letter.
Best Regards, KEATING MUETHING & KLEKAMP PLL | ||
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| By: | /s/ F. Mark Reuter | |
F. Mark Reuter | ||
FMR:mrs