August 23, 2005
Michele Gohlke
Branch Chief
United States Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
| Re: | File No. 0-30975 | |
| Transgenomic, Inc. | ||
| Form 10-K for the year ended December 31, 2004 | ||
| Filed April 15, 2005 |
Dear Ms. Gohlke:
By this letter, we are requesting an additional five business days to respond to the comments on the Form 10-K for the year ended December 31, 2004 that were contained in the staff’s letter dated August 9, 2005.
| Sincerely, |
| Collin J. D’Silva |
| Copy to: | Mr. Steven P. Amen, Kutak Rock | |
| Mr. Mike Summers |
