SEC Company Response from QUESTCOR PHARMACEUTICALS INC (CIK 0000891288) — May 19, 2005
QUESTCOR PHARMACEUTICALS INC (CIK 0000891288)
Date: May 19, 2005 · CIK: 0000891288 · Accession: 0000950134-05-010507
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[QUESTCOR LETTERHEAD]
May 19, 2005
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 03-09
450 Fifth Street, N.W.
Washington, D.C. 20548
Re:
Questcor Pharmaceuticals, Inc.
Form 10-K for the fiscal year ended December 31, 2004
File No. 1-14758
Dear Mr. Rosenberg:
We are in receipt of the comments related to your review of the above referenced filing. In order
to fully respond to your comments, we request an additional 15 business days to prepare our
response. We will provide our letter response, including additional information or proposed
amendments to the 10-K as applicable, on or prior to June 15, 2005.
Thank you for your cooperation. If you have questions or wish additional information, please
contact me at 510-400-0728.
Sincerely,
/s/ BARBARA J. MCKEE
Barbara J. McKee
Director of Finance and
Principal Accounting Officer