SEC Company Response from LANNETT CO INC (CIK 0000057725) — Jan 21, 2020
LANNETT CO INC (CIK 0000057725)
Date: Jan. 21, 2020 · CIK: 0000057725 · Accession: 0001104659-20-005546
AI Filing Summary & Sentiment
File numbers found in text: 333-235640
Letter
Re: Lannett Company, Inc.
January 21, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attn: Chris Edwards
Registration Statement on Form S-3
File No. 333-235640
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Lannett Company, Inc. (the “Registrant”) hereby respectfully requests that the effective date of the above-referenced registration statement be accelerated so that it will be declared effective at 3:30 p.m., Eastern Time, on January 24, 2020, or as soon thereafter as is practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes Fox Rothschild LLP, counsel to the Registrant, to orally modify or withdraw this request for acceleration.
The Registrant requests that it be notified of such effectiveness by a telephone call to Brad Rodos of Fox Rothschild LLP at (215) 299-2180.
Thank you for your assistance in this matter. Should you have any questions, please call Mr. Rodos.
Very truly yours,
/s/ Timothy C. Crew
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CORRESP 1 filename1.htm January 21, 2020 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Attn: Chris Edwards Re: Lannett Company, Inc. Registration Statement on Form S-3 File No. 333-235640 Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 461 of the Securities Act of 1933, as amended, Lannett Company, Inc. (the “Registrant”) hereby respectfully requests that the effective date of the above-referenced registration statement be accelerated so that it will be declared effective at 3:30 p.m., Eastern Time, on January 24, 2020, or as soon thereafter as is practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes Fox Rothschild LLP, counsel to the Registrant, to orally modify or withdraw this request for acceleration. The Registrant requests that it be notified of such effectiveness by a telephone call to Brad Rodos of Fox Rothschild LLP at (215) 299-2180. Thank you for your assistance in this matter. Should you have any questions, please call Mr. Rodos. Very truly yours, /s/ Timothy C. Crew Timothy C. Crew Chief Executive Officer