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August 1, 2006
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www.cooley.com | Washington, DC 202 842-7800 |
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EDGAR FILING
|
GLEN Y. SATO | |||
| (650) 843-5502 | ||||
| gsato@cooley.com | ||||
United States
Securities and Exchange Commission
Washington, D.C. 20549
Securities and Exchange Commission
Washington, D.C. 20549
| Attn: | Jim B. Rosenberg, Senior Assistant Chief Accountant | |
| Re: | Dynavax Technologies Corporation (“Dynavax”) Form 10-K/A for the Fiscal Year Ended December 31, 2005 Filed April 7, 2006 File No. 000-50577 |
Dear Mr. Rosenberg:
In response to your letter dated July 27, 2006 directed to Deborah Smeltzer, Vice President
Operations and Chief Financial Officer of Dynavax, we have amended our filing on the enclosed Form
10-K/A filed herewith and prepared the following response to your comment:
1. Our revised Form 10-K/A for the fiscal year ended December 31, 2005 has been filed in its
entirety, together with the complete Section 302 certifications. This submission is in accordance
with the guidance set forth in Question 17 of the Division of Corporation Finance-Sarbanes Oxley
Act of 2002, Frequently Asked Questions, dated November 8, 2002 as revised November 14, 2002.
If you have additional questions or comments with respect to this filing, please do not hesitate to
contact the undersigned counsel for Dynavax, at (650) 843-5502.
| Sincerely, |
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| /s/ Glen Y. Sato | ||||
| Glen Y. Sato | ||||
| cc: | Dynavax: D. Smeltzer, J. Lew Cooley Godward: R. Jones, S. Coates |