UPLOAD: SEC-generated letter
Published on January 25, 2006
Via Facsimile and U.S. Mail
Mail Stop 6010
January 25, 2006
Ms. Rosemary Mazanet
Acting Chief Executive Officer
2600 Stemmons Freeway
Suite 176
Dallas, TX 75207
Re: Access Pharmaceuticals, Inc.
Form 10-K for Fiscal Year Ended December 31, 2004
File No. 001-15771
Dear Ms. Mazanet:
We have completed our review of your Form 10-K and have no
further comments at this time.
Sincerely,
Kevin Woody
Branch Chief