SEC Comment Letter for ELITE PHARMACEUTICALS (ELTP) — Apr 8, 2016
ELITE PHARMACEUTICALS INC /NV/ (ELTP) (CIK 0001053369)
Date: April 8, 2016 · CIK: 0001053369 · Accession: 0000000000-16-071400
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 4720 April 8 , 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. Form 10 -K for the Fiscal Year Ended March 31, 2015 Filed June 15, 2015 Form 10 -Q/A for the Quarter ly Period Ended June 30, 2015 Filed December 30 , 2015 Form 10 -Q/A for the Quarterly Period Ended September 30, 2015 Filed December 30 , 2015 File No. 001 -15697
Dear Mr. Ward :
We have completed our review of your filing s. 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 s 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 adeq uacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Sharon Blume
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Mail Stop 4720
April 8 , 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.
Form 10 -K for the Fiscal Year Ended March 31, 2015
Filed June 15, 2015
Form 10 -Q/A for the Quarter ly Period Ended June 30, 2015
Filed December 30 , 2015
Form 10 -Q/A for the Quarterly Period Ended September 30, 2015
Filed December 30 , 2015
File No. 001 -15697
Dear Mr. Ward :
We have completed our review of your filing s. 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 s 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 adeq uacy of the disclosure in the filing s to be certain that the filing s include 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