SEC Comment Letter for ELITE PHARMACEUTICALS (ELTP) — Jan 4, 2016

ELITE PHARMACEUTICALS INC /NV/ (ELTP) (CIK 0001053369)
Date: Jan. 4, 2016 · CIK: 0001053369 · Accession: 0000000000-16-060143

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File numbers found in text: 001-15697

Date

Jan. 4, 2016

Author

/s/ Sharon Blume

Form

UPLOAD

Company

ELITE PHARMACEUTICALS INC /NV/ (ELTP) (CIK 0001053369)

Letter

Mail Stop 4720 January 4 , 201 6 Via E -mail Mr. Carter J. Ward Chief Financial Officer Elite Pharmaceuticals, Inc. 165 Ludlow Avenue Northvale, NJ 07647

Re: Elite Pharmaceuticals, Inc. Item 4.02 Form 8 -K Filed December 4 , 201 5 File No. 001-15697

Dear Mr. Ward :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Sharon Blume

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Mail Stop 4720

  January 4 , 201 6

Via E -mail
Mr. Carter J. Ward
Chief Financial Officer
Elite Pharmaceuticals, Inc.
165 Ludlow Avenue
Northvale, NJ 07647

Re: Elite Pharmaceuticals, Inc.
Item 4.02 Form 8 -K
Filed December 4 , 201 5
File No. 001-15697

Dear Mr. Ward :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United  States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

       Sincerely,

       /s/ Sharon Blume

       Sharon Blume
       Accounting Branch Chief
       Office of Healthcare and Insurance

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