September 10, 2007		Amy Bowerman Freed
		Partner
		(212) 918 - 8270
		abfreed@hhlaw.com

BY ELECTRONIC MAIL

Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Re:		Flamel Technologies S.A. Form 20-F for Fiscal Year Ended December 31, 2006 SEC File No. 000-28508

Dear Mr. Rosenberg:

We have received your voice message of September 6, 2007 regarding the Flamel Technologies S.A. Form 20-F. We intend to file the amended certifications on Form 20-F/A as soon as possible, but in no event later than October 1.

Sincerely,

/s/ Amy Bowerman Freed

Amy Bowerman Freed

cc:     Vanessa Robertson