SEC Company Response from AKORN INC (CIK 0000003116) — Jun 21, 2005
AKORN INC (CIK 0000003116)
Date: June 21, 2005 · CIK: 0000003116 · Accession: 0000950137-05-007686
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, Belliston and Greenspan:
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 Post-Effective Amendment No. 2 to the Registration Statement on Form S-1 filed with the Commission on June 14, 2005, become effective on Wednesday, June 22, 2005, at 1:00 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
June 21, 2005
United States Securities and Exchange Commission
Division of Corporate Finance
Attn: Jeffrey P. Rielder, Gregory S. Belliston and Daniel Greenspan
Mail Stop 3-9
Washington, D.C. 20549
Re:
Akorn, Inc. - Registration Statement on Form S-1
File Number 333-119168
Dear Messrs. Riedler, Belliston and Greenspan:
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 Post-Effective Amendment No. 2 to the Registration Statement on Form S-1 filed
with the Commission on June 14, 2005, become effective on Wednesday, June 22, 2005, at 1:00 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
W. Wilson Troutman