SecProbe.io

May 23, 2017
Nasrat Hakim
Chief Executive Officer
Elite Pharmaceuticals, Inc.
165 Ludlow Avenue
Northvale, NJ 07647
Elite Pharmaceuticals, Inc.
Registration Statement on Form S-3
Filed May 10, 2017
File No. 333-217866Re:
Dear Mr. Hakim:
        We have limited our review of your registration statement to those issues we have
addressed in our comment.  In some of our comments, we may ask you to provide us with
information so we may better understand your disclosure.
        Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
        After reviewing any amendment to your registration statement and the information you
provide in response to the comment, we may have additional comments.
Registration Statement on Form S-3
Information Incorporated by Reference, page 11
Please incorporate all Current Reports on Form 8-K that you have filed since the end of
your March 31, 2016 fiscal year.  See Item 12(a)(2) of Form S-3.1.
        We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

Nasrat Hakim
Elite Pharmaceuticals, Inc.
2 PageMay 23, 2017
        Refer to Rules 460 and 461 regarding requests for acceleration.  Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
        Please contact Dorrie Yale at 202-551-8776 or Joe McCann at 202-551-6262 with any
questions.
Division of Corporation Finance
Office of Healthcare & Insurance