IMMUNOMEDICS, INC.
300 American Road
Morris Plains, New Jersey 07950
February 18, 2009
VIA EDGAR AND FAX
Securities and Exchange Commission
Division of Corporation Finance
100 F Street
Washington, D.C. 20549
Mail Stop 6010
Attn: Jim B. Rosenberg
| Re: | Immunomedics, Inc. |
| Form 10-K for the Year Ended June 30, 2008 |
| Form 10-Q for the Period Ended September 30, 2008 |
| File No. 000-12104 |
Dear Mr. Rosenberg:
This letter is submitted on behalf of Immunomedics, Inc. (the “Company”) in response to the comments of the staff of the Division of Corporation Finance of the Securities and Exchange Commission with respect to the above-referenced filings, as set forth in your letter dated February 4, 2009 (the “Comment Letter”). The Company hereby requests an extension of ten (10) business days (through March 4, 2009) to respond to the Comment Letter.
If you have any questions regarding the foregoing, please do not hesitate to call me at (973) 605-8200.
Sincerely,
/s/ Gerard G. Gorman
Gerard G. Gorman
Senior Vice President, Finance and Business
Development, and Chief Financial Officer
cc: Andrew P. Gilbert, Esq., Morgan, Lewis & Bockius LLP
