SEC Company Response from ACORDA THERAPEUTICS INC (CIK 0001008848) — Sep 16, 2020
ACORDA THERAPEUTICS INC (CIK 0001008848)
Date: Sept. 16, 2020 · CIK: 0001008848 · Accession: 0001193125-20-247216
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File numbers found in text: 333-248738
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CORRESP 1 filename1.htm CORRESP ACORDA THERAPEUTICS, INC. 420 SAW MILL RIVER ROAD ARDSLEY, NY 10502 September 16, 2020 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Laura Crotty Re: Acorda Therapeutics, Inc. Registration Statement on Form S-3 Filed September 11, 2020 File No. 333-248738 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, Acorda Therapeutics, Inc. hereby requests that the effective date for above-referenced Registration Statement on Form S-3 be accelerated to 4:00 p.m., Eastern Time, on Thursday, September 17, 2020, or as soon as practicable thereafter. Please contact Matthew C. Franker of Covington & Burling LLP at (202) 662-5895 or mfranker@cov.com with any questions you may have regarding this request. In addition, please notify Mr. Franker when this request for acceleration has been granted. Respectfully, Acorda Therapeutics, Inc. By: /s/ Andrew Mayer Name: Title: Andrew Mayer Deputy General Counsel and Corporate Secretary cc: Matthew C. Franker Covington & Burling LLP