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Trimeris, Inc. 2530 Meridian Parkway 2nd Floor Durham, NC 27713 Attn: Mr. Martin A. Mattingly Chief Executive Officer | ||||
June 18, 2010
By Facsimile and U.S. Mail
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W., Mail Stop 3-9
Judiciary Plaza
Washington, DC 20549
Attention: Jim B. Rosenberg
Senior Assistant Chief Accountant
| Re: | Trimeris, Inc. |
Definitive Proxy Statement on Schedule 14A
Filed March 16, 2010
File No. 000-23155
Dear Mr. Rosenberg:
We have received your letter dated June 9, 2010. We can confirm that the disclosure in the Trimeris, Inc. (the “Company”) 2011 proxy statement will disclose specific performance factors considered by the Company’s Compensation Committee and the level of performance with regard to each performance objective leading to the Company’s Compensation Committee to award any disclosed incentive compensation for each Named Executive Officer.
We acknowledge the following:
| • | the Company is responsible for the adequacy and accuracy of the disclosure in the filings; |
| • | 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 |
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| • | 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. |
Please feel free to contact us if you wish to discuss this issue further. Thank you.
Sincerely,
/s/ Martin A, Mattingly | /s/ Andrew L. Graham | |||||
| Martin A. Mattingly | Andrew L. Graham | |||||
| Chief Executive Officer | Principal Accounting Officer |
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