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SEC Company Response from AKORN INC (CIK 0000003116) — Mar 16, 2020

AKORN INC (CIK 0000003116)
Date: March 16, 2020 · CIK: 0000003116 · Accession: 0001104659-20-034078

AI Filing Summary & Sentiment

Date
March 16, 2020
Author
Not clearly detected
Form
CORRESP
Company
AKORN INC (CIK 0000003116)

Letter

Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance March 16, 2020 Akorn, Inc. Application for Qualification of Indenture on Form T-3 File No. 022-29079

Dear Sir or Madam:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Akorn, Inc. (the “Company”) hereby respectfully requests that the above referenced Application on Form T-3, as amended by Amendment No. 1 (the “Application”), be declared effective at 9:00 a.m. Eastern Time on March 18, 2020, or as soon as practicable thereafter.

It would be appreciated if, as soon as the Application is declared effective, you would so inform the Company’s counsel, Nicholas A. Dorsey at (212) 474-1764, and then send written confirmation to the addressees listed on the cover of the Application.

Sincerely,
AKORN, INC.

Show Raw Text
CORRESP
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AKORN, INC.

1925 W. Field Court, Suite 300

Lake Forest, Illinois 60045

(847) 279-6100

Via EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

March 16, 2020

Akorn, Inc.

Application for
Qualification of Indenture on Form T-3

File No. 022-29079

Dear Sir or Madam:

Pursuant to Rule 461 of the General Rules and
Regulations under the Securities Act of 1933, as amended, Akorn, Inc. (the “Company”) hereby respectfully
requests that the above referenced Application on Form T-3, as amended by Amendment No. 1 (the “Application”),
be declared effective at 9:00 a.m. Eastern Time on March 18, 2020, or as soon as practicable thereafter.

It would be appreciated if, as soon as the
Application is declared effective, you would so inform the Company’s counsel, Nicholas A. Dorsey at (212) 474-1764, and then
send written confirmation to the addressees listed on the cover of the Application.

    Sincerely,

    AKORN, INC.

    /s/ Joseph Bonaccorsi

    Name:
    Joesph Bonaccorsi

    Title:
     Executive Vice President, General Counsel and Secretary