SecProbe.io

Mail Stop 4720
July 6, 2016

Nasrat Hakim
Chief Executive Officer
Elite Pharmaceuticals, Inc .
165 Ludlow Avenue
Northvale, NJ 07647

Re: Elite Pharmaceuticals, Inc .
  Registration Statement on Form S-1
Filed  June 27, 2016
  File No.  333-212266

Dear Mr. Hakim :

 We have limited our review of your registration statement to consideration of your
pending request for confidential treatment.  Please be advised that we will not be in a position to
declare this registration statement effective until we resolve all issues concerning the confidential
treatment request.

We urge all persons who are responsible for the accuracy and adequacy of the disclosure
in the filing to be ce rtain that the filing includes the information the Securities Act of 193 3 and
all applicable Securities  Act rules require.   Since the company and its management are in
possession of all facts relating to a company’s disclosure, they are responsible for the  accuracy
and adequacy of the disclosures they have made.

Notwithstanding our comments, in the event you request acceleration of the effective date
of the pending registration statement , please provide a written statement from the company
acknowledging that:

 should the Commission or the staff, acting pursuant to delegated authority, declare the
filing effective, it does not foreclose the Commission from taking any action with respect
to the filing;

 the action of the Commission or the staff, acting pur suant to delegated authority, in
declaring the filing effective, does not relieve the company from its full responsibility for
the adequacy and accuracy of the disclosure in the filing; and

 the company may not assert staff comments and the declaration of  effectiveness as a
defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

Nasrat Hakim
Elite Pharmaceuticals, Inc.
July 6, 2016
Page 2

 Please refer to Rules 460 and 461 regarding requests for  acceleration .  We will consider a
written request for acceleration of the effective date of the registration statement as confirmation
of the fact that those requesting acceleration are aware of their respective responsibilities under
the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed
public offering of the securities specified in the above registration statement.  Please allow
adequate time  for us to review any amendment prior to the requested effective date of the
registration statement.

Please contact Christina Thomas at (202) 551 -3577 or me at (202) 551 -3675 with any
other questions.

Sincerely,

  /s/ Joseph McCann for

 Suzanne Hayes
Assistant Director
Office of Healthcare and Insurance

cc: Richard Feiner, Esq.
 Silverman Shin & Byrne PLLC