January 15, 2010
VIA EDGAR
Securities and Exchange Commission
Washington, DC 20549
Mail Stop 4720
| RE: | Omnimmune Holdings, Inc. |
| Form 10-K for the Fiscal Year Ended December 31, 2008 | |
| Forms 10-Q for the Quarterly Periods Ended March 31, June 30, and September 30, 2009 | |
| File No. 333-145507 |
Dear Sir or Madam:
We are in receipt of your comment letter dated December 23, 2009. We intend to file our response to such letter and the necessary amendments to our above-referenced periodic filings via EDGAR on or before January 23, 2010.
If you have any questions regarding this time line, please do not hesitate to contact me at (713) 622-8400. We appreciate your understanding in this matter.
Kind regards,
/s/ Harris A. Lichtenstein
Harris A. Lichtenstein, Ph.D.
Chief Executive Officer