April 19, 2005
U.S. Securities and Exchange Commission
Division of Corporate Finance, Mail Stop 3-9
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: NeoRx Corporation
Preliminary Proxy Statement on Schedule 14A
Filed April 11, 2005
File No. 0-16614
Ladies and Gentlemen:
In connection with NeoRx Corporation’s response to the Staff’s comments on the above referenced filing, which response separately has been provided via submission of a detailed cover letter and filing of Amendment No. 1 to Schedule 14A with the Commission on April 19, 2005, the Company hereby acknowledges that:
• The Company is responsible for the adequacy and accuracy of the disclosures in the filing;
• 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
• 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.
| Very truly yours, | |
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| NEORX CORPORATION | |
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| s/Susan D. Berland |
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| Susan D. Berland | |
| Chief Financial Officer | |
