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[LEXICON
PHARMACEUTICALS LETTERHEAD]
December
14, 2009
Securities
and Exchange Commission
Division
of Corporate Finance
100 F
Street, N.E.
Washington,
D.C. 20549
Attention: Ms.
Nandini Acharya
Re: Lexicon Pharmaceuticals,
Inc.
Form 10-K for the fiscal year ended
December 31, 2008
Filed March 6, 2009
File No. 000-30111
DEF 14A
Filed March 13, 2009
File No. 000-30111
Dear Ms.
Acharya:
We are in
receipt of the comment letter dated November 30, 2009 from the Securities and
Exchange Commission’s staff with respect to the above-referenced
filings. We are currently preparing our responses to those comments
and respectfully request an additional 10 business days within which to provide
you with those responses.
Please
contact me at (281) 863-3321 if you are unable to grant this requested extension
or if you have any additional comments or questions concerning this
letter.
Very
truly yours,
/s/
Jeffrey L. Wade
Jeffrey
L. Wade
Executive
Vice President and
General
Counsel