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Hogan
Lovells US LLP
875
Third Avenue
New
York, NY 10022
T +1
212 918 3000
F
+1 212 918 3100
www.hoganlovells.com
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December
23, 2010
By
Edgar and Facsimile
Mr.
Jeffrey P. Riedler
Assistant
Director (Group 1)
Division
of Corporate Finance
United
States Securities and Exchange Commission
100 F
Street, N.E.
Washington,
D.C. 20549-7010
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Re:
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Flamel Technologies
S.A.
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Form
20-F for the year ended December 31,
2009
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File
No. 000-28508
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Dear Mr.
Riedler:
On behalf
of Flamel Technologies S.A. (the “Company”), we acknowledge the Company’s
receipt via facsimile on December 21, 2010 of the comments of the Staff (the
“Staff”) of the Securities and Exchange Commission (the “Commission”) in its
letter dated December 20, 2010 to Mr. Stephen Willard, Chief Executive Officer
(the “Comment Letter”), with respect to the above-captioned Annual Report on
Form 20-F for the year ended December 31, 2009 (File
No. 000-28508).
The
Comment Letter requests a response within ten business days, which would be
January 6, 2011 based on receipt of the Comment Letter on December 21,
2010. Since the Company’s offices, based in France, are effectively
closed for the holidays until January 3, 2011, responding by the proposed date
will not be practicable due to the difficulty of coordinating internally and
with the Company’s accountants and other outside advisors.
Please be
advised that the Company intends to submit its response to the Staff’s comments
on or before the January 21, 2011, which is ten business days from
the date by which a response was originally requested in the Comment
Letter.
If you
have any questions or concerns, please feel free to contact me at 212-918-8270
or Allen Hicks at 202-637-6420. Thank you for your cooperation and attention to
this matter.
Sincerely,
/s/ Amy Bowerman Freed
Amy
Bowerman Freed
Hogan
Lovells US LLP is a limited liability partnership registered in the District of
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