SEC Comment Letter for AVADEL PHARMACEUTICALS PLC (AVDL) (CIK 0001012477) — May 8, 2020
AVADEL PHARMACEUTICALS PLC (AVDL) (CIK 0001012477)
Date: May 8, 2020 · CIK: 0001012477 · Accession: 0000000000-20-004060
AI Filing Summary & Sentiment
File numbers found in text: 333-237962
Letter
United States securities and exchange commission logo May 8, 2020 Greg Divis Chief Executive Officer Avadel Pharmaceuticals plc 16640 Chesterfield Grove Road Suite 200 Chesterfield, Missouri 63005 Re:Avadel Pharmaceuticals plc Registration Statement on Form S-3 Filed May 1, 2020 File No. 333-237962 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 Courtney Lindsay at (202) 551-7237 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
May 8, 2020
Greg Divis
Chief Executive Officer
Avadel Pharmaceuticals plc
16640 Chesterfield Grove Road
Suite 200
Chesterfield, Missouri 63005
Re:Avadel Pharmaceuticals plc
Registration Statement on Form S-3
Filed May 1, 2020
File No. 333-237962
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 Courtney Lindsay at (202) 551-7237 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences