UNIGENE LABORATORIES, INC.
81 Fulton Street
Boonton, New Jersey 07005
August 4, 2010
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Jim Rosenberg, Senior Assistant Chief Accountant
Lisa Vanjoske, Assistant Chief Accountant
Christine Allen, Staff Accountant
Suzanne Hayes, Staff Attorney
Karen Ubell, Staff Attorney
| | Re: | Unigene Laboratories, Inc. |
| | Definitive Proxy Statement on Schedule 14A |
Ladies and Gentlemen:
I am writing on behalf of Unigene Laboratories, Inc. (the “Company”) in regard to the questions and comments raised by the staff (the “Staff”) of the Securities and Exchange Commission in a letter to Ashleigh Palmer dated July 23, 2010 (the “Comment Letter”). As per a discussion which our attorney, Sara Bucholtz of Dechert LLP, had with Karen Ubell of the Staff on August 3, 2010, we hereby acknowledge to the Staff that we are in receipt of the Comment Letter and we are in the process of preparing our responses thereto. As per their discussion, the Company intends to respond to the Comment Letter by Friday, August 20, 2010.
If you have any questions regarding this letter, please contact the undersigned at (973) 265-1100, ext. 203.
Very truly yours,
/s/ William Steinhauer
William Steinhauer
Vice President of Finance
cc: Ashleigh Palmer
Ella DeTrizio, Dechert LLP
Sara Bucholtz, Dechert LLP
Michael Creasy, Grant Thornton LLP
Keyur Thakkar, Grant Thornton LLP
