ROPES & GRAY LLP ONE INTERNATIONAL PLACE BOSTON, MA 02110-2624 617-951-7000 F 617-951-7050 BOSTON NEW YORK PALO ALTO SAN FRANCISCO WASHINGTON, DC www.ropesgray.com |
February | 16, 2006 |
Patrick O’Brien
(617) 951-7527
patrick.obrien@ropesgray.com
Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
100 First Street, N.E.
Washington, D.C. 20549
Re: | Oscient Pharmaceuticals Corporation |
Form 10-K for the year ended December 31, 2004
(File No. 0-10824) filed on March 16, 2005
Dear Mr. Rosenberg:
In connection with the Commission’s comments contained in its letter dated December 22, 2005 that pertain to Oscient Pharmaceuticals Corporation’s (the “Company”) Annual Report on Form 10-K for the year ended December 31, 2004 (File No. 0-10824) (the “From 10;K”) filed on March 16, 2005 and the Company’s responses to such comments, please be advised that the Company acknowledges that (1) it is responsible for the adequacy and accuracy of the disclosure in the filing; (2) that the Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and (3) the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please let me know if you need anything further. I can be reached at 617-951-7527. Thank you.
Very truly yours,
/s/ PATRICK O’BRIEN
Patrick O’Brien
cc: | Stephen Cohen, Chief Financial Officer |
Joseph Vittiglio, Esq.
Robert E. Farrell, Jr. Corporate Controller