-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 B2zcvK+zTCIvBKyMfJZI11mPJsT0Oj4FLaCAgdOqQpj+oGlxcRGsUrsRXKGmu2G/
 l4vUdULNXVGbDv++FpuHTA==

<SEC-DOCUMENT>0000000000-06-024068.txt : 20061018
<SEC-HEADER>0000000000-06-024068.hdr.sgml : 20061018
<ACCEPTANCE-DATETIME>20060522161955
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-024068
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060522

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VIRAGEN INC
		CENTRAL INDEX KEY:			0000353482
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		IRS NUMBER:				592101668
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		865 SW 78TH AVENUE
		STREET 2:		SUITE 100
		CITY:			PLANTATION
		STATE:			FL
		ZIP:			33324
		BUSINESS PHONE:		9542338746

	MAIL ADDRESS:	
		STREET 1:		865 SW 78TH AVENUE
		STREET 2:		SUITE 100
		CITY:			PLANTATION
		STATE:			FL
		ZIP:			33324
PUBLIC REFERENCE ACCESSION NUMBER:		0000950144-05-009546
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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