SEC Comment Letter for ELITE PHARMACEUTICALS (ELTP) — Feb 13, 2012
ELITE PHARMACEUTICALS INC /NV/ (ELTP) (CIK 0001053369)
Date: Feb. 13, 2012 · CIK: 0001053369 · Accession: 0000000000-12-007768
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-15697
Letter
February 13, 2012 Via E-mail Mr. Jerry Treppel Chief Executive Officer Elite Pharmaceuticals, Inc. 165 Ludlow Avenue Northvale, NJ 07647 Re: Elite Pharmaceuticals, Inc. Form 10-K for the Year Ended March 31, 2011 Filed June 29, 2011 File No. 001-15697
Dear Mr. Treppel:
We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jim B. Rosenberg
Jim B. Rosenberg
Senior Assistant Chief Accountant
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February 13, 2012 Via E-mail Mr. Jerry Treppel Chief Executive Officer Elite Pharmaceuticals, Inc. 165 Ludlow Avenue Northvale, NJ 07647 Re: Elite Pharmaceuticals, Inc. Form 10-K for the Year Ended March 31, 2011 Filed June 29, 2011 File No. 001-15697 Dear Mr. Treppel: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jim B. Rosenberg Jim B. Rosenberg Senior Assistant Chief Accountant