SEC Comment Letter for AVADEL PHARMACEUTICALS PLC (AVDL) (CIK 0001012477) — Feb 12, 2020
AVADEL PHARMACEUTICALS PLC (AVDL) (CIK 0001012477)
Date: Feb. 12, 2020 · CIK: 0001012477 · Accession: 0000000000-20-001346
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File numbers found in text: 333-236258
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February 12, 2020
Greg Divis
Chief Executive Officer
Avadel Pharmaceuticals plc
16640 Chesterfield Grove Road
Suite 200
Chesterfield, MO 63005
Re:Avadel Pharmaceuticals plc
Registration Statement on Form S-3
Filed February 5, 2020
File No. 333-236258
Dear Mr. Divis:
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 Chris Edwards at (202) 551-6761 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Robert E. Puopolo, Esq.