 | 932 Southwood Boulevard Incline Village, NV 89451 Phone: (775) 832-8500 Fax: (775) 832-8502 | |
September 23, 2014
Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549-7010
Re: | SEC Comment Letter, dated September 10, 2014, with respect to PDL BioPharma, Inc.’s, Form 10-K for Fiscal Year Ended December 31, 2013, Filed March 3, 2014, File No. 000-193739 |
Dear Mr. Rosenberg:
This letter confirms that PDL BioPharma, Inc. (the “Company”) received the September 10, 2014 comment letter of the Staff (the “Staff”) of the Securities and Exchange Commission regarding the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2013 (filed March 3, 2014).
The Company hereby requests that the Staff permit the Company to provide its response to the comments by October 8, 2014, which is ten business days after the originally requested response date.
We appreciate the Staff’s responsiveness with respect to the Company’s filing and look forward to resolving any concerns the Staff may have. If you have any questions concerning this letter or the request for an extension, please contact me at (775) 832-8505.
Very truly yours,
/S/ Peter S. Garcia
Peter S. Garcia
Vice President and CFO