BIOCRYST PHARMACEUTICALS, INC.
2190 Parkway Lake Drive
Birmingham, AL 35244
2190 Parkway Lake Drive
Birmingham, AL 35244
December 8, 2006
Via EDGAR
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D. C. 20549-6010
Senior Assistant Chief Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D. C. 20549-6010
Re:
|
BioCryst Pharmaceuticals, Inc. | |
| Form 10-K for the Fiscal Year Ended December 31, 2005 | ||
| Filed March 9, 2006 | ||
| File No. 000-23186 |
Dear Mr. Rosenberg:
In connection with the letter from the Staff of the Securities and Exchange Commission (the
“Staff”) dated November 15, 2006 to Charles E. Bugg, Ph.D., Chairman and Chief Executive Officer of
BioCryst Pharmaceuticals, Inc. (“the Company”), which the Company received on December 4, 2006 (the
“Comment Letter”), and as you requested in a telephone conversation with the undersigned earlier
today, the Company hereby advises the Staff that it will provide the responses and supplemental
information requested in the Comment Letter to the Staff no later than December 15, 2006.
| Very truly yours, |
||||
| /s/ Michael A. Darwin | ||||
| Michael A. Darwin | ||||
cc:
|
Kei Ino | |
| Jim Atkinson | ||
| Charles E. Bugg, Ph.D. |