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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 n18B02dju/XwPnCuW/78mA==

<SEC-DOCUMENT>0000000000-05-037469.txt : 20060629
<SEC-HEADER>0000000000-05-037469.hdr.sgml : 20060629
<ACCEPTANCE-DATETIME>20050721145232
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-037469
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050721

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VALENTIS INC
		CENTRAL INDEX KEY:			0000932352
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		IRS NUMBER:				943156660
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		863A MITTEN RD
		CITY:			BURLINGAME
		STATE:			CA
		ZIP:			94010
		BUSINESS PHONE:		6506971900

	MAIL ADDRESS:	
		STREET 1:		863A MITTEN ROAD
		CITY:			BURLINGAME
		STATE:			CA
		ZIP:			94010

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MEGABIOS CORP
		DATE OF NAME CHANGE:	19960716
PUBLIC REFERENCE ACCESSION NUMBER:		0001047469-04-034356
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Via Facsimile and U.S. Mail
Mail Stop 6010


July 21, 2005


Mr. Benjamin F. McGraw III
President and Chief Executive Officer
Valentis, Inc.
863 A Mitten Rd.
Burlingame, CA 94010

      Re:	Valentis, Inc.
		Form 10-K/A for the fiscal year ended June 30, 2004
	Filed November 15, 2004
	File No. 000-22987

Dear Mr. McGraw,

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

						Sincerely,


								Joel Parker
								Accounting Branch Chief


</TEXT>
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