[ORCHID CELLMARK LOGO] | Raymond J. Land, CPA Sr. Vice President & Chief Financial Officer Orchid Cellmark Inc. 4390 US Route One Princeton, NJ 08540 609.750.6436 phone 609.750.6405 fax rland@orchid.com |
December 28, 2005
VIA EDGAR
Securities & Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Orchid Cellmark Inc |
Form 10-K for Fiscal Year Ended December 31, 2004 |
File No. 000-30267 |
Ladies and Gentlemen:
We are in receipt of your request for a formal response to your letter dated December 20, 2005 regarding your review of certain items in connection with our Form 10-K for Fiscal Year Ended December 31, 2004. Your letter indicated you would like our formal response within ten business days or to communicate when we would be able to respond. In order to fully and adequately respond to your comments and obtain the appropriate review from our outside counsel and auditors, we would like to request additional time to respond beyond the recommended ten business days. Due to the timing of the receipt of this letter and the availability of the appropriate personnel and outside professionals at this time of year, we would like to provide our formal response to you via EDGAR filing on or before January 23, 2006.
Please do not hesitate to call me or Jenniffer Collins at (609) 750-2388 with any comments or questions regarding this request.
Very truly yours,
/s/ Raymond Land
Raymond Land
SVP and Chief Financial Officer
cc: | Securities and Exchange Commission |
Jim B. Rosenburg |
Orchid Cellmark Inc |
Paul J. Kelly, M.D., Chief Executive Officer |
Warren Meltzer, VP Legal Affairs, General Counsel and Corporate Secretary |
Jenniffer Collins, Corporate Controller |
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. |
John J. Cheney, III, Esq. |
Daniel T. Kajunski, Esq. |
KPMG LLP |
Michael Monteleone |