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September 21, 2007 | Writer’s Direct Contact | |||
| 916.325.1309 | ||||
| CFarman@mofo.com | ||||
By EDGAR, Facsimile and Overnight Delivery
Tim Buchmiller
Senior Attorney
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 6010
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Abraxis BioScience, Inc. | |
| Form 10-K/A for fiscal year ended December 31, 2006 | ||
| Filed on April 30, 2007 | ||
| File No. 000-33407 |
Dear Mr. Buchmiller:
This letter is to confirm that Abraxis BioScience, Inc. (the “Company”) is in receipt of your letter to the Company dated August 21, 2007 in connection with the Securities and Exchange Commission’s review of the Company’s Form 10-K/A for its fiscal year ended December 31, 2006 as filed by the Company on April 30, 2007.
As my colleague discussed with you a few days ago, the Company is intending to discuss the Staff’s comments, and the Company’s proposed responses, with its Compensation Committee at its next meeting. As a result, the Company respectfully requests an extension until October 19, 2007 to respond to the Staff’s comments.
If you have any further questions or comments regarding this request, please contact me at (916) 325-1309.
Sincerely, |
/s/ Chuck Farman |
| Charles S. Farman |
| cc: | Richard Maroun | |
| Lisa Gopala | ||
| Charles Kim | ||
| Christopher Russell |