View:
Advaxis,
Inc.
Technology
Centre of New Jersey
675
US
Highway One, Suite B113
North
Brunswick, NJ 08902
March
8,
2007
United
States
Securities
and Exchange Commission
Attn:
Mr.
Jim B. Rosenberg, Senior Assistant Chief Accountant
100
F
Street N.E.
Washington,
DC 20549
| Re: | Advaxis, Inc.
Form
10-K for Fiscal Year Ended October 31, 2006
Filed
on February 13, 2007
File
No. 000-28489
|
Dear
Mr.
Rosenberg:
I’ve
reviewed the comments on your letter dated February 23, 2007 Re: Advaxis, Inc.
Form 10-K for fiscal year ended October 31, 2006. However, as I have explained
in a telephone discussion with Ms. Ibolya Ignat, I would like to request an
extension of time until March 30, 2007 to complete the project. Ms. Ignat
requested that I submit this request for additional time in
writing.
The
rationale for the extension is that I’m the only accounting person in the
company (I’ve been with the company for one year) and I need to report the first
quarter ended January 31, 2007 results by March 16, 2007. In addition, I’ll need
significant time to go through the archives prior to October 31, 2005 to review
all billings since inception March 1, 2002 for twenty-six patents in order
to
provide the history as requested.
If
you
have any questions, please contact me.
Sincerely,
March
8,
2007
| /s/ Fred Cobb | |||
|
Fred Cobb |
|||
| Vice President Finance, Principal Financial Officer |
c:
Ibolya
Ignat, Staff Accountant
Lisa Vanjoske, Assistant Chief Accountant