Via EDGAR
February 17, 2010
Mr. Jim B. Rosenberg
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 4720
Washington, D.C. 20549
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 4720
Washington, D.C. 20549
Re: | Cypress Bioscience, Inc. | |
| Form 10-K for Fiscal Year Ended December 31, 2008 | ||
| Definitive Proxy Statement on Schedule 14A filed on April 30, 2009 | ||
| Form 10-Q for the Quarterly Period Ended June 30, 2009 | ||
| File No. 0-12943 |
Ladies and Gentlemen:
On behalf of Cypress Bioscience, Inc. (“Cypress” or the “Company”) this supplement letter to the letter dated February 5, 2010 from Cypress is being transmitted in response to comments received from the staff (the “Staff”) of the Securities and Exchange Commission by supplemental letter dated January 25, 2010, with respect to the Company’s (i) Annual Report on Form 10-K for the fiscal year ended December 31, 2008, (ii) the Definitive Proxy Statement on Schedule 14A filed on April 30, 2009 and (iii) Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2009. As I discussed with Ms. Kei Nakada of the Staff, we are working to complete our fourth quarter closing process and this letter is to let you that you can expect our response on Monday, March 8, 2010. Please call me with any questions.
Cypress Bioscience, Inc.
/s/ Denise Wheeler
Denise Wheeler
General Counsel
General Counsel
858.768.7102
Cypress Bioscience, Inc.4350 Executive Drive Suite 325 San Diego, California 92121 p/858-452-2323 f/858-452-1222 www.cypressbio.com