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: 0001193125-04-160868
AI Filing Summary & Sentiment
File numbers found in text: 333-118532
Letter
Cover Letter
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:
With respect to the above-referenced registration statement (the “Registration Statement”), Leiner Health Products Inc. and each of the guarantor registrants named in the Registration Statement (the “Registrants”) acknowledge that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosures in the filing.
The Registrants further acknowledge that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not foreclose the Commission from taking any action with respect to the filing, and the Registrants also acknowledge that they will not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
Leiner Health Products Inc. and the guarantor registrants named in the Registration Statement
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CORRESP 1 filename1.htm Cover Letter 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: With respect to the above-referenced registration statement (the “Registration Statement”), Leiner Health Products Inc. and each of the guarantor registrants named in the Registration Statement (the “Registrants”) acknowledge that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosures in the filing. The Registrants further acknowledge that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not foreclose the Commission from taking any action with respect to the filing, and the Registrants also acknowledge that they will not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. 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