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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-064289.txt : 20060828
<SEC-HEADER>0000000000-05-064289.hdr.sgml : 20060828
<ACCEPTANCE-DATETIME>20051229101040
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-064289
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051229

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IGI INC
		CENTRAL INDEX KEY:			0000352998
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		IRS NUMBER:				010355758
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		WHEAT RD AND LINCOCN AVE
		STREET 2:		P O BOX 687
		CITY:			BUENA
		STATE:			NJ
		ZIP:			08310
		BUSINESS PHONE:		6096971441

	MAIL ADDRESS:	
		STREET 1:		WHEAT ROAD AND LINCOCN AVE
		STREET 2:		P O BOX 687
		CITY:			BUENA
		STATE:			NJ
		ZIP:			08310

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	IMMUNOGENETICS INC
		DATE OF NAME CHANGE:	19870814
PUBLIC REFERENCE ACCESSION NUMBER:		0000910647-05-000115
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Via Facsimile and U.S. Mail
Mail Stop 6010


December 29, 2005


Mr. Frank Gerardi
Chairman and Chief Executive Officer
IGI, Inc.
105 Lincoln Avenue
Buena, NJ 08310

Re:	IGI, Inc.
	Form 10-K for Fiscal Year Ended December 31, 2004
	File No. 1-08568

Dear Mr. Gerardi:

	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>
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