Metabolix
21 Erie Street
Cambridge, MA 02139-4260
Tel: 617-583-1700 Fax: 617-583-1767
Web: www.metabolix.com
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attn: Filing Desk
March 13, 2008
Re: | Metabolix, Inc. - SEC File No. 001-33133 |
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| Form 10-K for Fiscal Year Ended December 31, 2007 |
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Dear Sir or Madam:
Enclosed for filing on behalf of Metabolix, Inc. (the “Company”) pursuant to the Securities Exchange Act of 1934, as amended, is the Annual Report on Form 10-K for the fiscal year ended December 31, 2007. This filing is being effected by direct transmission to the Commission’s EDGAR filing system.
Please be advised that the financial statements in the Form 10-K do not reflect a change in any accounting principles or practices, or in the method of applying such principles and practices, from the financial statements filed in connection with the fiscal year ended December 31, 2007.
Please feel free to call the undersigned or Aninda Katragadda, Controller, at 617-583-1700 with any questions that you may have.
| Very truly yours, |
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| /s/ Sarah P. Cecil |
| Sarah P. Cecil |
| General Counsel |
Enclosures
