May 31, 2007
United States Securities and Exchange Commission
Attn: David Burton
100 F Street, N.E.
Washington, D.C. 20549
| RE: | Transgenomic, Inc. |
Item 4.01 Form 8-K
Filed May 22, 2007
File No. 0-30975
Dear Mr. Burton:
We are in receipt of your letter dated May 24, 2007 regarding the subject Form 8-K. Attached is the amended Form 8-K, with the following revisions incorporated into the document:
| 1. | It has been added to the first paragraph of Item 4.01 (a) that Deloitte & Touche was dismissed by the Audit Committee, acting on behalf of the Registrant’s Board of Directors, with an effective date of May 16, 2007; |
| 2. | It is noted in the second paragraph of Item 4.01 (a) that there have been no disagreements with Deloitte & Touche on any accounting matter during the last two fiscal years nor during the subsequent interim period through May 16, 2007; |
| 3. | An updated Exhibit 16 letter from Deloitte & Touche is attached for your reference and will be filed with the amended Form 8-K. |
We further acknowledge and accept the following statements:
| 1. | Transgenomic, Inc. is responsible for the adequacy and accuracy of the disclosure in the filing; |
United States Securities and Exchange Commission
May 31, 2007
Page 2
| 2. | Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| 3. | Transgenomic, Inc. may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please advise if additional information or clarification is requested.
| Sincerely, |
/s/ Debra A. Schneider |
| Debra A. Schneider |
| Chief Financial Officer |
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