-----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,
 Ahk+NdssNpG9ZQeooHp3ylbhY0CaQCRQJdpCSkS6B2Agwkmw1uIJDJBzz1UT2H3Z
 sikC3Wy/gAL8ATQKRcHZ5w==

<SEC-DOCUMENT>0000000000-07-030822.txt : 20070907
<SEC-HEADER>0000000000-07-030822.hdr.sgml : 20070907
<ACCEPTANCE-DATETIME>20070622153057
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-030822
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070622

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMERICAN BIOGENETIC SCIENCES INC
		CENTRAL INDEX KEY:			0000856984
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		IRS NUMBER:				112655906
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		90 JOHN STREET
		STREET 2:		SUITE 626
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10038
		BUSINESS PHONE:		646-202-9679

	MAIL ADDRESS:	
		STREET 1:		90 JOHN STREET
		STREET 2:		SUITE 626
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10038
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>americanbiog10kltr062207.pdf
<DESCRIPTION>FY 2006 FORM 10-KSB; FILE NO. 000-19041; COMMENT LETTER 06/22/07; (HOWARD/JENKINS (SACA))
<TEXT>
<PDF>
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