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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

AI Filing Summary & Sentiment

File numbers found in text: 333-236258

Date
February 12, 2020
Author
Not clearly detected
Form
UPLOAD
Company
AVADEL PHARMACEUTICALS PLC (AVDL) (CIK 0001012477)

Letter

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.

Show Raw Text
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.