SEC Comment Letter for LANNETT CO INC (CIK 0000057725) — May 13, 2021
LANNETT CO INC (CIK 0000057725)
Date: May 13, 2021 · CIK: 0000057725 · Accession: 0000000000-21-006093
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File numbers found in text: 333-255866
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United States securities and exchange commission logo
May 13, 2021
Timothy C. Crew
Chief Executive Officer
Lannett Company, Inc.
9000 State Road
Philadelphia, PA 19136
Re:Lannett Company, Inc.
Registration Statement on Form S-3
Filed May 7, 2021
File No. 333-255866
Dear Mr. Crew:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Alan Campbell at 202-551-4224 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Bradley S. Rodos, Esq.