December 4, 2007
Via Fax and U.S. First Class Mail
Ms. Angela Crane
Accounting Branch Chief
Securities and Exchange Commission
100 F Street N.E.
Washington, DC 20549-0213
Fax: (202) 772-9218
Re: Inovio Biomedical Corporation
Form 10-K for the fiscal year ended December 31, 2006
Filed March 16, 2007
Form 10-Q for the Quarterly Period ended September 30, 2007
File No. 001-14888
Dear Ms. Crane:
In response to your comment letter of November 29, 2007 to Peter Kies of Inovio Biomedical Corporation (“Inovio” or the “Company”), the Company would like to formally request a further review of its response filed November 8, 2007 to the prior comment letter of October 10, 2007, by a staff member of a supervisory level to the individuals involved to date. The Company requests the opportunity to discuss the issues as addressed in its most recent response letter with such supervisory staff, in order to ensure clear communication regarding the issues and gain further insight into the Staff’s concerns prior to responding formally to the comment letter of November 29, 2007.
Please respond to the undersigned with confirmation of such further review and the contact information for the responsible staff member(s).
Sincerely, | |
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/s/ Peter Kies |
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Peter Kies, Chief Financial Officer | |
Inovio Biomedical Corporation |
cc: Shoshannah D. Katz, Esq., K&L Gates
Kim Letch, Ernst & Young
Inovio Biomedical Corporation
11494 Sorrento Valley Road
San Diego, California
Phone: 858-597-6006 Fax: 858-597-0451