SEC Comment Letter for AVADEL PHARMACEUTICALS PLC (AVDL) (CIK 0001012477) — Jan 25, 2021

AVADEL PHARMACEUTICALS PLC (AVDL) (CIK 0001012477)
Date: Jan. 25, 2021 · CIK: 0001012477 · Accession: 0000000000-21-000846

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AI Filing Summary & Sentiment

File numbers found in text: 001-37977

Date

January 25, 2021

Author

Not clearly detected

Form

UPLOAD

Company

AVADEL PHARMACEUTICALS PLC (AVDL) (CIK 0001012477)

Letter

United States securities and exchange commission logo January 25, 2021 Thomas McHugh Senior Vice President and Chief Financial Officer AVADEL PHARMACEUTICALS PLC 10 Earlsfort Terrace Dublin 2, Ireland D02 T380 Re:AVADEL PHARMACEUTICALS PLC Form 10-K for the Year Ended December 31, 2019 Filed March 16, 2020 Form 10-Q for the Period Ended June 30, 2020 Filed August 10, 2020 File No. 001-37977 Dear Mr. McHugh: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Life Sciences

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United States securities and exchange commission logo
January 25, 2021
Thomas McHugh
Senior Vice President and Chief Financial Officer
AVADEL PHARMACEUTICALS PLC
10 Earlsfort Terrace
Dublin 2, Ireland
D02 T380
Re:AVADEL PHARMACEUTICALS PLC
Form 10-K for the Year Ended December 31, 2019
Filed March 16, 2020
Form 10-Q for the Period Ended June 30, 2020
Filed August 10, 2020
File No. 001-37977
Dear Mr. McHugh:
            We have completed our review of your filings.  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.
Sincerely,
Division of Corporation Finance
Office of Life Sciences

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