Mail Stop 6010	June 1, 2005

Chinmay Chatterjee, Ph.D.
President
Integrated Pharmaceuticals, Inc.
310 Authority Drive
Fitchburg, MA 01420

Re:  	Integrated Pharmaceuticals, Inc.
	Amendment No. 3 to Form 10-SB filed May 12, 2005
	File No. 0-50960

Dear Mr. Chatterjee:

      We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your document in
response
to these comments.  If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with
supplemental information so we may better understand your
disclosure.
After reviewing this information, we may or may not raise
additional
comments.

      Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.

Form 10-SB, Amendment #3
General

1. Please update your financial statements to include the
statements
as of and for the three months period ended March 31, 2005 in
compliance with Item 310 of Regulation S-B.

Item 1:  Description of Business

2. Please update the financial data included in your disclosure to
include the most recent financial data.  As a few examples only,
your
disclosure relating to research and development, accumulated
losses,
cash position and other information should be updated to include
March 31, 2005 numbers.

3. If the $6 million, 5-year supply agreement with the distributor
and the $2.5 million license agreement with the other distributor
are
material contracts of the Company, you should name the two parties
explicitly and disclose the material terms of the two agreements,
including aggregate milestone payments, royalty payments, term and
termination provisions.

4. Please note that issuers registered under Section 12 of the
Exchange Act are required to file periodic and other reports with
the
Commission.  In this regard, we note you have not filed the
required
report for the first quarter of 2005.  Please advise or file the
Form
10-QSB.

Financial Statements - December 31, 2004
Statements of Operations, page 3
5. As you are designated as a development stage company, please
provide your statement of operations for the period February 1,
2003
(inception of development stage) to December 31, 2004 in
accordance
with SFAS 7.

Notes to Financial Statements
Note 2 - Summary of Significant Accounting Policies
Recent Accounting Pronouncements, pg. 9
6. Please disclose the pro-forma effects of the effects of
adoption
of SFAS 151 for the year ended December 31, 2003 as if you adopted
as
of January 1, 2003.

      As appropriate, please amend your filing in response to
these
comments.  You may wish to provide us with marked copies of the
amendment to expedite our review.  Please furnish a cover letter
with
your amendment that keys your responses to our comments and
provides
any requested supplemental information.  Detailed cover letters
greatly facilitate our review.  Please file your cover letter on
EDGAR under the form type label CORRESP. Please understand that we
may have additional comments after reviewing your amendment and
responses to our comments.

	We direct your attention to Rules 460 and 461 regarding
requesting acceleration of a registration statement.  Please allow
adequate time after the filing of any amendment for further review
before submitting a request for acceleration.  Please provide this
request at least two business days in advance of the requested
effective date.

*********


      You may contact James Peklenk at (202) 551-3661 or James
Atkinson, at (202) 551-3674 if you have questions regarding
comments
on the financial statements and related matters. Please contact
Zafar
Hasan at (202) 551-3653 or me at (202) 551-3715 with any other
questions.


   Sincerely,




      Jeffrey Riedler
   Assistant Director

   cc:	Thomas Carrey
   	Bromberg & Sunstein LLP
   	125 Summer Street
   	Boston, MA 02110-1618
   	Fax:  617-443-0004




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Integrated Pharmaceuticals, Inc.
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