| 140 Scott Drive Menlo Park, California 94025 Tel: +1.650.328.4600 Fax: +1.650.463.2600 www.lw.com | ||||
July 29, 2011
VIA EDGAR
Securities and Exchange Commission Division of Corporation Finance | FIRM / AFFILIATE OFFICES | |||
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100 F Street, N.E.
Washington, D.C. 20549
| Re: | MAP Pharmaceuticals, Inc |
| Form 10-K for the Year Ended December 31, 2010 (the “10-K”) |
| Filed on March 4, 2011 |
| Form 10-Q for the Quarterly Period Ended March 31, 2011 (the “10-Q”) |
| Filed on May 6, 2011 |
| File No. 001-33719 |
Ladies and Gentlemen:
On behalf of MAP Pharmaceuticals, Inc. (the “Company”), in connection with the comment letter from the Staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Staff”) received by the Company on July 15, 2011 relating to the 10-K and the 10-Q (the “Comment Letter”), and pursuant to a conversation between the undersigned and Jim B. Rosenberg, Senior Assistant Chief Accountant on the Staff, the Company hereby undertakes to file a response to the Comment Letter by August 12, 2011.
Please feel free to contact the undersigned at (650) 463-3078 with any questions or comments.
| Very truly yours, |
/s/ Gregory Chin |
Gregory Chin of LATHAM & WATKINS LLP |
| cc: | Christopher Chai, MAP Pharmaceuticals, Inc. |
| Charlene Friedman, MAP Pharmaceuticals, Inc. |