Mail Stop 6010	September 8, 2005

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

Re:  	Integrated Pharmaceuticals, Inc.
	Form 10-SB, amendment filed August 18, 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.

General

1. We note your response to prior comment 4 relating to the filing
of
periodic reports.  However, since you are filing under section
12(g),
the Form 10SB goes effective automatically 60 days after its
original
filing, which was filed September 27, 2004.  See Section 12(g)(1)
of
the Exchange Act.  Accordingly, the company was a reporting
requirement since approximately November 27, 2004 and should have
been filing all reports required under the Exchange Act.  You
should
file all such reports immediately.

      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.

	You may contact Todd Sherman at (202) 551-3665 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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