SEC Comment Letter for SPECTRUM PHARMACEUTICALS INC (CIK 0000831547) — Mar 25, 2020
SPECTRUM PHARMACEUTICALS INC (CIK 0000831547)
Date: March 25, 2020 · CIK: 0000831547 · Accession: 0000000000-20-002608
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File numbers found in text: 333-237319
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March 25, 2020
Joseph Turgeon
President and Chief Executive Officer
Spectrum Pharmaceuticals, Inc.
11500 South Eastern Avenue, Suite 240
Henderson, NV 89052
Re:Spectrum Pharmaceuticals, Inc.
Registration Statement on Form S-3
Filed March 20, 2020
File No. 333-237319
Dear Mr. Turgeon:
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 William Mastrianna, Attorney-Adviser, at (202) 551-3778 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Teri O'Brien