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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

AI Filing Summary & Sentiment

Date
May 19, 2005
Author
/s/ BARBARA J. MCKEE
Form
CORRESP
Company
QUESTCOR PHARMACEUTICALS INC (CIK 0000891288)

Letter

United States Securities and Exchange Commission Division of Corporation Finance 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

Show Raw Text
CORRESP
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corresp

[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