[Regeneron Pharmaceuticals, Inc. Letterhead]
May 22, 2007
BY EDGAR AND FACSIMILE
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 6010
100 F Street, NE
Washington, D.C. 20549
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RE: |
Regeneron Pharmaceuticals, Inc. |
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Form 10-K for the fiscal year ended December 31, 2006 |
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File No. 000-19034 |
Dear Mr. Rosenberg:
We are in receipt of your letter dated May 10, 2007 to Leonard S. Schleifer, M.D., Ph.D., President and Chief Executive Officer of Regeneron Pharmaceuticals, Inc. regarding the above-referenced annual report on Form 10-K. We are in the process of finalizing a letter responding to your comments and will send it to you on or before May 31, 2007.
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Sincerely, |
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/s/ Stuart Kolinski |
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Stuart Kolinski |
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Senior Vice President & General Counsel |