SEC Comment Letter for AVADEL PHARMACEUTICALS PLC (AVDL) (CIK 0001012477) — Sep 8, 2022
AVADEL PHARMACEUTICALS PLC (AVDL) (CIK 0001012477)
Date: Sept. 8, 2022 · CIK: 0001012477 · Accession: 0000000000-22-009744
AI Filing Summary & Sentiment
File numbers found in text: 333-267198
Letter
United States securities and exchange commission logo September 8, 2022 Tom McHugh Chief Financial Officer Avadel Pharmaceuticals PLC 16640 Chesterfield Grove, Suite 200 Road Chesterfield, MO 63005 Re:Avadel Pharmaceuticals PLC Registration Statement on Form S-3 Filed August 31, 2022 File No. 333-267198 Dear Mr. McHugh: 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 Doris Stacey Gama at 202-551-3188 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Finn Murphy, Esq.
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United States securities and exchange commission logo
September 8, 2022
Tom McHugh
Chief Financial Officer
Avadel Pharmaceuticals PLC
16640 Chesterfield Grove, Suite 200 Road
Chesterfield, MO 63005
Re:Avadel Pharmaceuticals PLC
Registration Statement on Form S-3
Filed August 31, 2022
File No. 333-267198
Dear Mr. McHugh:
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 Doris Stacey Gama at 202-551-3188 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Finn Murphy, Esq.