RFR RESPONSE PART A - TITLE PAGE, TABLE OF CONTENTS …

On December 10, 2007, with consent from Deloitte & Touche LLP, the PCAOB issued an order against Deloitte & Touche LLP under Section 105(c) of the Sarbanes-Oxley Act of 2002 and Rules 5300(a)(5), 5300(a)(4) and 5300(a)(9) of the PCAOB’s rules arising out of Deloitte & Touche LLP’s audit of the financial statements of Ligand Pharmaceuticals ... ................
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