SEC Company Response from LEINER HEALTH PRODUCTS INC (CIK 0001043055) — Sep 23, 2004
LEINER HEALTH PRODUCTS INC (CIK 0001043055)
Date: Sept. 23, 2004 · CIK: 0001043055 · Accession: 0001193125-04-160862
AI Filing Summary & Sentiment
File numbers found in text: 333-118532
Letter
Acceleration request
LEINER HEALTH PRODUCTS INC.
901 East 233rd Street
Carson, California 90745
September 23, 2004
VIA EDGAR AND FACSIMILE
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Attn: Messrs. Daniel Greenspan and Jeffrey Riedler
Re: Leiner Health Products Inc. and guarantor subsidiaries
Registration Statement on Form S-4 (SEC File No. 333-118532)
Ladies and Gentlemen:
Leiner Health Products Inc. and each of the guarantor registrants named in the above-captioned Registration Statement on Form S-4 (the “Registrants”) hereby request acceleration of the effective date of the Registrants’ Registration Statement on Form S-4, File No. 333-118532, to 4 p.m. Eastern time on September 27, 2004 or as soon thereafter as is practicable.
Please contact Carol Anne Huff of Kirkland & Ellis LLP, our special counsel, at (312) 861-2163, as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Very truly yours,
Leiner Health Products Inc. and the guarantor registrants named in the Registration Statement
Show Raw Text
CORRESP 1 filename1.htm Acceleration request LEINER HEALTH PRODUCTS INC. 901 East 233rd Street Carson, California 90745 September 23, 2004 VIA EDGAR AND FACSIMILE Securities and Exchange Commission 450 Fifth Street, N.W. Judiciary Plaza Washington, D.C. 20549 Attn: Messrs. Daniel Greenspan and Jeffrey Riedler Re: Leiner Health Products Inc. and guarantor subsidiaries Registration Statement on Form S-4 (SEC File No. 333-118532) Ladies and Gentlemen: Leiner Health Products Inc. and each of the guarantor registrants named in the above-captioned Registration Statement on Form S-4 (the “Registrants”) hereby request acceleration of the effective date of the Registrants’ Registration Statement on Form S-4, File No. 333-118532, to 4 p.m. Eastern time on September 27, 2004 or as soon thereafter as is practicable. Please contact Carol Anne Huff of Kirkland & Ellis LLP, our special counsel, at (312) 861-2163, as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter. Very truly yours, Leiner Health Products Inc. and the guarantor registrants named in the Registration Statement /s/ Robert K. Reynolds Robert K. Reynolds Chief Financial Officer