Mail Stop 6010

      September 29, 2005

Via Facsimile and U.S. Mail

Dr. David Dalton
Chief Executive Officer
Univec, Inc.
4810 Seton Drive
Baltimore, MD   21215

Re:	Univec, Inc.
	Item 4.01 Forms 8-K and 8-K/A
      Filed June 13, August 1 and September 2, 2005
	File No. 0-22413

Dear Dr. Dalton:

      We have reviewed your filing and have the following comment.
Where indicated, we think you should revise your document in
response
to these comments.  If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with more
information so we may better understand your disclosure.  After
reviewing this information, we may raise additional comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.









Form 8-K dated June 9, 2005 and Form 8-K/A filed August 1, 2005

Item 4.01 - Change in Registrant`s Certifying Accountant

1. We note that your former auditors expressed disagreement with
respect to your use of the "gross" accounting method for
recognizing
revenue.  If applicable, please revise this filing to provide all
of
the disclosures required by Item 304(b) of Regulation S-B.

Form 8-K dated July 28, 2005 and Form 8-K/A filed September 2,
2005

Item 4.01 - Change in Registrant`s Certifying Accountant

2. We note that you have engaged a new principal independent
accounting firm.  Please revise this filing to include all of the
disclosures required by Item 304(a)(2) of Regulation S-B.
Specifically, you must address the requirements of Item
304(a)(2)(ii)
regarding any consultations with the new accountant, including but
not limited to consultations with respect to your use of the
"gross"
accounting method of recognizing revenues.
3. We note the appointment of your new auditors became effective
on
August 25, 2005 upon the completion of their registration with the
Public Company Accounting Oversight Board (PCAOB).  We further
note
in your Form 10-KSB for the fiscal year ended December 31, 2004
that
the audit report is dated September 9, 2005.  Please tell us of
the
time period for which the auditor performed the majority of the
audit
work.  Please be specific and includes dates where necessary.
Also,
describe the nature and significance of any audit work performed
prior to their appointment on August 25, 2005.




*    *    *    *












       As appropriate, please amend your filing and respond to
these
comments within five business days or tell us when you will
provide
us with a response.  You may wish to provide us with marked copies
of
the amendment to expedite our review.  Please furnish a cover
letter
with your amendment that keys your responses to our comments and
provides any requested information.  Detailed cover letters
greatly
facilitate our review.  Please understand that we may have
additional
comments after reviewing your amendment and responses to our
comments.

	 We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the
filing includes all information required under the Securities
Exchange Act of 1934 and that they have provided all information
investors require for an informed investment decision.  Since the
company and its management are in possession of all facts relating
to
a company`s disclosure, they are responsible for the accuracy and
adequacy of the disclosures they have made.

	In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and

* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.

	If you have any questions, please call David Burton at (202)
551-3626.

							Sincerely,


							David Burton
							Staff Accountant



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Dr. David Dalton
Univec, Inc.
September 29, 2005
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