U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Assistant
Director Office No. 1
April 9,
2009
RE: Ted
Karkus/The Quigley Corporation / Contested Proxy
To Whom
It May Concern:
Reed Smith LLP represents Ted Karkus,
the Nominating Shareholder listed in the attached preliminary proxy statement
filed by a party other than the registrant (filed as a
PREN14A). During your review of the preliminary proxy statement,
please feel free to contact me with any questions or comments or to request
additional information. My telephone number is 212-549-0393 and my
fax is 212-521-5450.
I look forward to working with
you.
Sincerely,
/s/ Aron Izower
Aron Izower
Reed Smith LLP
aizower@reedsmith.com