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April 21, 2005 | 1201 Third Avenue, Suite 4800 |
| Seattle, WA 98101-3099 |
VIA EDGAR | PHONE: 206.359.8000 |
Mr. Zafar Hasan | FAX: 206.359.9000 |
U.S. Securities and Exchange Commission | www.perkinscoie.com |
Division of Corporate Finance, Mail Stop 3-9 |
450 Fifth Street, N.W. |
Washington, D.C. 20549 |
Re: NeoRx Corporation
Form S-3
Registration No. 333-123672
Dear Mr. Hasan:
In response to your letter dated April 20, 2005, NeoRx Corporation has filed today Amendment No. 1 to Form S-3 (No. 333-123672), for the purpose of including the Controller as a signatory to the document.
The Company additionally has filed today a request for acceleration of the Form S-3 registration statement, which request includes the required Company acknowledgement.
If you have any further comments or questions, please contact the undersigned at (206) 359-3237 or James Lisbakken at (206) 359-8660.
| Very truly yours, |
| s/Faith M. Wilson | |
| Faith M. Wilson |