November 29, 2006
VIA EDGAR
Mr. Mark Brunhofer
Division of Corporation Finance
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0306
| Re: | Form 10-K for Fiscal Year Ended December 31, 2005 (the “10-K”) of Antigenics Inc. (the “Company”) |
Dear Mr. Brunhofer:
On November 16, 2006 the Company communicated to you that in order to fully respond to the Comment Letter, the Company believed it needed until November 30, 2006 and that as that day approached, if the Company believed it would require additional time, it would contact you. At this time the Company believes it will need until December 15, 2006 but plans to file its response as soon as it is completed. The Company appreciates the Staff’s willingness to allow for the additional time.
Please call the undersigned at (212) 994-8218 if you have any questions regarding this letter.
Best regards,
/s/ Christine M. Klaskin |
| Christine M. Klaskin |
| VP, Finance and Principal Accounting Officer |
