SEC Comment Letter for ELAN CORP PLC (CIK 0000737572) — Oct 24, 2005

ELAN CORP PLC (CIK 0000737572)
Date: Oct. 24, 2005 · CIK: 0000737572 · Accession: 0000000000-05-053912

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AI Filing Summary & Sentiment

Date

October 24, 2005

Author

Joel Parker

Form

UPLOAD

Company

ELAN CORP PLC (CIK 0000737572)

Letter

Via Facsimile and U.S. Mail Mail Stop 6010 October 24, 2005 Mr. G. Kelly Martin President & Chief Executive Officer Elan Corporation, PLC 875 Third Avenue, Floor 3 New York, NY 10022

Re: Elan Corporation, PLC Form 20-F for Fiscal Year Ended December 31, 2004 Filed April 11, 2005 File No. 1-13896

Dear Mr. Martin:

We have completed our review of your Form 20-F and related filings and have no further comments at this time.

Sincerely,
Joel Parker
Accounting Branch Chief
??

Show Raw Text

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Via Facsimile and U.S. Mail
Mail Stop 6010

October 24, 2005

Mr. G. Kelly Martin
President & Chief Executive Officer
Elan Corporation, PLC
875 Third Avenue, Floor 3
New York, NY 10022

      Re:	Elan Corporation, PLC
		Form 20-F for Fiscal Year Ended December 31, 2004
	            Filed April 11, 2005
		File No.  1-13896

Dear Mr. Martin:

We have completed our review of your Form 20-F and related filings
and have no further comments at this time.

							Sincerely,

							Joel Parker
							Accounting Branch Chief
??

??

??

??

Mr. Gerald R. Mitchell
K-V Pharmaceutical Company
Page 2

2

</TEXT>
</DOCUMENT>

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