SEC Comment Letter for AVANIR PHARMACEUTICALS (CIK 0000858803) — May 26, 2005
AVANIR PHARMACEUTICALS (CIK 0000858803)
Date: May 26, 2005 · CIK: 0000858803 · Accession: 0000000000-05-026179
AI Filing Summary & Sentiment
File numbers found in text: 001-15803
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Via Facsimile and U.S. Mail
Mail Stop 6010
May 26, 2005
Mr. Gregory P. Hanson
Chief Financial Officer
Avanir Pharmaceuticals
11388 Sorrento Valley Road
San Diego, CA 92121
Re: Avanir Pharmaceuticals
Form 10-K for the fiscal year ended September 30, 2004
Filed December 14, 2004
File No. 001-15803
Dear Mr. Hanson,
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
Sincerely,
Joel Parker
Accounting Branch Chief
</TEXT>
</DOCUMENT>