Mail Stop 0309

									May 9, 2005


Mr. David Ellison
Chief Financial Officer
Unigene Laboratories, Inc.
110 Little Falls Road
Fairfield, New Jersey 07004

Re:	Applied Neurosolutions, Inc.
	Post-Effective Amendment No. 1 to
      Registration Statement on Form SB-2
	File Number 333-113821

Dear Mr. Ellison:

	This is to advise you that we are not conducting a full
review
of the above registration statement.  Please be advised, however,
that we will not be in a position to consider a request for
acceleration of effectiveness of the registration statement until
we
resolve all issues concerning your confidential treatment request
filed March 30, 2005 (Control No. 16646).  All comments pertaining
to
this application for confidential treatment will need to be fully
resolved before we act on a request for acceleration of
effectiveness
of the registration statement.

	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

	Notwithstanding our comments, in the event the company
requests
acceleration of the effective date of the pending registration
statement, it should furnish a letter, at the time of such
request,
acknowledging that:

* should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;

* the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the company from its full responsibility for the adequacy
and
accuracy of the disclosure in the filing; and

* the company may not assert this action as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

	In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in connection with our review of
your
filing or in response to our comments on your filing.

	We will consider a written request for acceleration of the
effective date of the registration statement as a confirmation of
the
fact that those requesting acceleration are aware of their
respective
responsibilities under the Securities Act of 1933 and the
Securities
Exchange Act of 1934 as they relate to the proposed public
offering
of the securities specified in the above registration statement.
We
will act on the request and, pursuant to delegated authority,
grant
acceleration of the effective date.

	Please contact Daniel Greenspan at (202) 942-2974 or me at
(202)
942-1840 with any questions.

							Sincerely,



							Jeffrey P. Riedler
							Assistant Director


cc:	Adam Eilenberg, Esq.
	Ehrenreich Eilenberg & Krause LLP
	11 East 44th St., 17th Floor
	New York, New York 10017


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