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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 FNK75+od6hfs/edTH8ZduO6SFGyLuXNHvbIQbzoupTU9Cp0RXzmRwcLcbvH9D8G0
 z8MBNiVOM8PvLOz8KrkMHQ==

<SEC-DOCUMENT>0000000000-05-033042.txt : 20060517
<SEC-HEADER>0000000000-05-033042.hdr.sgml : 20060517
<ACCEPTANCE-DATETIME>20050628145019
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-033042
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050628

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UNIGENE LABORATORIES INC
		CENTRAL INDEX KEY:			0000352747
		STANDARD INDUSTRIAL CLASSIFICATION:	MEDICINAL CHEMICALS & BOTANICAL PRODUCTS [2833]
		IRS NUMBER:				222328609
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		110 LITTLE FALLS RD
		CITY:			FAIRFIELD
		STATE:			NJ
		ZIP:			07004-2193
		BUSINESS PHONE:		9738820860

	MAIL ADDRESS:	
		STREET 1:		110 LITTLE FALLS RD
		CITY:			FAIRFIELD
		STATE:			NJ
		ZIP:			07004-2193
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-05-067121
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Via Facsimile and U.S. Mail
Mail Stop 6010


June 28, 2005


Mr. William Steinhauer
Vice President of Finance
Unigene Laboratories, Inc.
110 Littlefield Road
Fairfield, NJ 07004

Re:	Unigene Laboratories, Inc.
	Form 10-K for the Fiscal Year Ended December 31, 2004
	Filed March 31, 2005
	File No. 000-16005

Dear Mr. Steinhauer:

	We have completed our review of your Form 10-K and have no
further comments at this time.

								Sincerely,


      Kevin Woody
								Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----