CORRESP 16 filename16.htm
QuickLinks -- Click here to rapidly navigate through this document


[Skadden, Arps, Slate, Meagher & Flom LLP letterhead]

                        June 18, 2008

VIA EDGAR

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Re:   Celera Corporation
Amendment No. 6 to Registration Statement on Form S-1,
Filed on June 11, 2008
SEC File No. 333-149457

Ladies and Gentlemen:

        On behalf of Celera Corporation, a Delaware corporation (the "Company"), we hereby electronically transmit, pursuant to Regulation S-T promulgated by the Securities and Exchange Commission, Amendment No. 6 to the Registration Statement of the Company on Form S-1 for filing under the Securities Act of 1933, as amended, in connection with the Company's proposed split-off from Applera Corporation and the issuance of the Company's common stock in the split-off.

        Please contact the undersigned at (302) 651-3180 should you require further information or have any questions.

    Very truly yours,

 

 

/s/ Allison Land

Allison Land
cc:
Thomas P. Livingston



QuickLinks

[Skadden, Arps, Slate, Meagher & Flom LLP letterhead]