<SEC-DOCUMENT>0000950162-11-000082.txt : 20110726
<SEC-HEADER>0000950162-11-000082.hdr.sgml : 20110726
<ACCEPTANCE-DATETIME>20110318144901
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950162-11-000082
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110318

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			XOMA LTD /DE/
		CENTRAL INDEX KEY:			0000791908
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				942756657
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2910 SEVENTH ST
		CITY:			BERKELEY
		STATE:			CA
		ZIP:			94710
		BUSINESS PHONE:		5106441170

	MAIL ADDRESS:	
		STREET 1:		XOMA CORP /DE/
		STREET 2:		2910 SEVENTH ST
		CITY:			BERKLEY
		STATE:			CA
		ZIP:			94710

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	XOMA CORP /DE/
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 144pt; MARGIN-RIGHT: 74.6pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Registration Statement on Form S-3</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 72pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Dear Mr. Riedler:</font></div>

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<div style="TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">This letter is submitted on behalf of XOMA Ltd. (the &#8220;Company&#8221;) in response to your comment letter dated February 16, 2011 relating to the Company&#8217;s Registration Statement on Form S-3 (File No. 333-172197), filed on February 11, 2011 (the &#8220;Registration Statement&#8221;), and in conjunction with the filing of Amendment No. 1 to the Registration Statement, filed on March 10, 2011 (the &#8220;Amendment&#8221;).</font></div>

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<div style="TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">In response to<font style="DISPLAY: inline; FONT-WEIGHT: bold">&#160;</font>your comment, as requested, the Company has revised the disclosure to specifically state that McNicoll, Lewis &amp; Vlak LLC is an underwriter, which revisions are reflected on the cover page and in the &#8220;Plan of Distribution&#8221; section of the MLV sales agreement prospectus in the Amendment.</font></div>

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<div style="TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Your attention to this filing and this response is greatly appreciated.&#160;&#160;Any questions or further comments regarding this filing should be directed to the undersigned at the number indicated above.</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 288pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><a name="BodyStart"><!--EFPlaceholder--></a><a name="Closing"><!--EFPlaceholder--></a>Sincerely,</font></div>

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