SEC Comment Letter for ACORDA THERAPEUTICS INC (CIK 0001008848) — Sep 16, 2020
ACORDA THERAPEUTICS INC (CIK 0001008848)
Date: Sept. 16, 2020 · CIK: 0001008848 · Accession: 0000000000-20-008741
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File numbers found in text: 333-248738
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United States securities and exchange commission logo
September 16, 2020
Andrew Mayer
Deputy General Counsel and Corporate Secretary
ACORDA THERAPEUTICS INC
420 Saw Mill River Road
Ardsley, New York 10502
Re:ACORDA THERAPEUTICS INC
Registration Statement on Form S-3
Filed September 11, 2020
File No. 333-248738
Dear Mr. Mayer:
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 Laura Crotty at 202-551-7614 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Matthew Franker