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| | Poniard Pharmaceuticals, Inc. | | 750 Battery Street, Suite 330 San Francisco, California 94111 650.583.3774main 650.583.3789fax |
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October 6, 2011
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: | Jeffrey Riedler, Assistant Director |
| Nandini Acharya, Staff Attorney |
Re: | Poniard Pharmaceuticals, Inc. |
| Registration Statement on Form S-4 |
| REQUEST FOR ACCELERATION OF EFFECTIVENESS |
Dear Mr. Riedler:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Poniard Pharmaceuticals, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-4 (File No. 333-175778), as amended (the “Registration Statement”), so that it may become effective at 4:00 p.m. Eastern Daylight Time on October 7, 2011, or as soon as practicable thereafter.
The Registrant hereby authorizes Brad Owens, of Perkins Coie LLP, to orally modify or withdraw this request for acceleration.
The Registrant hereby acknowledges that:
(i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
(ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
(iii) the Registrant may not assert comments of the staff and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
October 6, 2011
Page 2
We request that we be notified of such effectiveness by a telephone call to Mr. Owens at (206) 359-8125, or in his absence James Lisbakken at (206) 359-8660. We also respectfully request that a copy of the written order from the Commission verifying the effective time and date of such Registration Statement be sent to Perkins Coie LLP, attention: Brad Owens, via facsimile at (206) 359-9125.
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Best Regards, PONIARD PHARMACEUTICALS, INC. |
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/s/ Mike Jackson |
Mike Jackson Interim Chief Financial Officer |
cc: | Ronald Martell, Poniard Pharmaceuticals, Inc. |
James Lisbakken, Perkins Coie LLP
Brad Owens, Perkins Coie LLP