March 10, 2011
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street N.E.
Washington, D.C. 20549
Attention: Jim B. Rosenberg, Senior Assistant Chief Accountant
| Re: | Immunomedics, Inc. |
| Form 10-K for the year ended June 30, 2010 |
| Filed on August 26, 2010 |
| File No. 000-12104 |
Dear Mr. Rosenberg:
This letter is submitted on behalf of Immunomedics, Inc. (“Immunomedics” or 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 filing, as set forth in your letter dated February 25, 2011 (the “Comment Letter”). The Company hereby requests an extension of three (3) business days (through March 15, 2011) 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 x185.
Sincerely,
/s/ Gerard G. Gorman
Gerard G. Gorman
Senior Vice President, Finance and Business
Development and Chief Financial Officer
| Cc: | Andrew P. Gilbert, Esq. |
DLA Piper LLP (US)
300 Campus Drive, Suite 100
Florham Park, New Jersey 07932
Fax: (973) 520-2573
