SEC Company Response from LANNETT CO INC (CIK 0000057725) — May 25, 2021
LANNETT CO INC (CIK 0000057725)
Date: May 25, 2021 · CIK: 0000057725 · Accession: 0001104659-21-071507
AI Filing Summary & Sentiment
File numbers found in text: 333-255866
Letter
Re: Lannett Company, Inc.
May 25, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attn: Alan Campbell
Registration Statement on Form S-3
Filed May 7, 2021
File No. 333-255866
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 May 27, 2021, 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
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May 25, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attn: Alan Campbell
Re: Lannett
Company, Inc.
Registration Statement
on Form S-3
Filed May 7, 2021
File No. 333-255866
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 May 27, 2021, 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