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Precipio (PRPO)

Filed: 30 May 07, 8:00pm

May 31, 2007

United States Securities and Exchange Commission

Attn: David Burton

100 F Street, N.E.

Washington, D.C. 20549

 

RE:Transgenomic, Inc.

Item 4.01 Form 8-K

Filed May 22, 2007

File No. 0-30975

Dear Mr. Burton:

We are in receipt of your letter dated May 24, 2007 regarding the subject Form 8-K. Attached is the amended Form 8-K, with the following revisions incorporated into the document:

 

 1.It has been added to the first paragraph of Item 4.01 (a) that Deloitte & Touche was dismissed by the Audit Committee, acting on behalf of the Registrant’s Board of Directors, with an effective date of May 16, 2007;

 

 2.It is noted in the second paragraph of Item 4.01 (a) that there have been no disagreements with Deloitte & Touche on any accounting matter during the last two fiscal years nor during the subsequent interim period through May 16, 2007;

 

 3.An updated Exhibit 16 letter from Deloitte & Touche is attached for your reference and will be filed with the amended Form 8-K.

We further acknowledge and accept the following statements:

 

 1.Transgenomic, Inc. is responsible for the adequacy and accuracy of the disclosure in the filing;


United States Securities and Exchange Commission

May 31, 2007

Page 2

 

 2.Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

 

 3.Transgenomic, Inc. may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please advise if additional information or clarification is requested.

 

Sincerely,

/s/ Debra A. Schneider

Debra A. Schneider
Chief Financial Officer

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