SEC Company Response from AKORN INC (CIK 0000003116) — Oct 28, 2004
AKORN INC (CIK 0000003116)
Date: Oct. 28, 2004 · CIK: 0000003116 · Accession: 0000950137-04-009136
AI Filing Summary & Sentiment
File numbers found in text: 333-119168
Letter
United States Securities and Exchange Commission Division of Corporate Finance Washington, D.C. 20549 Akorn, Inc. — Registration Statement on Form S-1 File Number 333-119168
Re:
Dear Messrs. Riedler and Belliston:
Pursuant to Rule 461(a) of the rules and regulations promulgated under the Securities Act of 1933, as amended (the “Act”), on behalf of Akorn, Inc., the registrant, we hereby request that the registrant’s Registration Statement on Form S-1, filed with the Commission on September 21, 2004, as amended by the Pre-Effective Amendment No. 1 to the Registration Statement on Form S-1 filed with the Commission on October 13, 2004, become effective on Friday, October 29, 2004, at 4:00 p.m. Washington, D.C. time, or as soon thereafter as practicable. The registrant hereby confirms that it is aware of its obligations under the Act and under the Securities Exchange Act of 1934 as they relate to the proposed offering of the securities specified in the above registration statement. The registrant acknowledges that:
•
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
•
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
•
the registrant may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please do not hesitate to contact me at 619.699.2526 with any questions regarding this matter.
Sincerely,
/s/ Kurt L. Kicklighter
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CORRESP
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corresp
October 28, 2004
United States Securities and Exchange Commission
Division of Corporate Finance
Attn: Jeffrey P. Rielder and Gregory S. Belliston
Mail Stop 3-9
Washington, D.C. 20549
Re:
Akorn, Inc. — Registration Statement on Form S-1
File Number 333-119168
Dear Messrs. Riedler and Belliston:
Pursuant to Rule 461(a) of the rules and regulations promulgated under the
Securities Act of 1933, as amended (the “Act”), on behalf of Akorn, Inc., the
registrant, we hereby request that the registrant’s Registration Statement on
Form S-1, filed with the Commission on September 21, 2004, as amended by the
Pre-Effective Amendment No. 1 to the Registration Statement on Form S-1 filed
with the Commission on October 13, 2004, become effective on Friday, October
29, 2004, at 4:00 p.m. Washington, D.C. time, or as soon thereafter as
practicable. The registrant hereby confirms that it is aware of its
obligations under the Act and under the Securities Exchange Act of 1934 as they
relate to the proposed offering of the securities specified in the above
registration statement. The registrant acknowledges that:
•
should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;
•
the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the registrant from its full responsibility for the adequacy
and accuracy of the disclosure in the filing; and
•
the registrant may not assert this action as a defense in any
proceeding initiated by the Commission or any person under the federal
securities laws of the United States.
Please do not hesitate to contact me at 619.699.2526 with any questions
regarding this matter.
Sincerely,
/s/ Kurt L. Kicklighter
Kurt L. Kicklighter
for
LUCE, FORWARD, HAMILTON & SCRIPPS LLP
cc:
Arthur S. Przybyl
Jeffrey A. Whitnell