SEC Company Response from ELITE PHARMACEUTICALS (ELTP) — Jan 7, 2008
ELITE PHARMACEUTICALS INC /NV/ (ELTP) (CIK 0001053369)
Date: Jan. 7, 2008 · CIK: 0001053369 · Accession: 0000930413-08-000142
AI Filing Summary & Sentiment
File numbers found in text: 333-145502
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Elite Pharmaceuticals, Inc.
165 Ludlow Avenue
Northvale, NJ 07647
Tel: (201) 750-2646
January 7, 2008
AS FILED ON EDGAR AND
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VIA REGULAR U.S. MAIL
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Division of Corporation Finance
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Mail Stop 6010
Attn: Jeffrey Riedler
Re: Elite Pharmaceuticals, Inc.,
Pre-Effective Amendment No. 1 to Registration Statement on
Form S-3 Filed August 16, 2007
File No. 333-145502
Dear Mr. Riedler:
On behalf of Elite Pharmaceuticals, Inc., a Delaware corporation ("Company"),
please be informed that the undersigned has received and read your letter, dated
August 23, 2007, with regard to the Registration Statement on Form S-3 filed
with the Securities and Exchange Commission (the "Commission") on August 16,
2007.
The Company acknowledges herewith, that:
o the Company is responsible for the adequacy and accuracy of the disclosure
in the filing;
o staff comments or changes to disclosure in response to staff comments do
not foreclose the Commission from taking any action with respect to the
filing; and
o 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.
Of course, if you should require any additional information or clarification,
please do not hesitate to contact the undersigned at the telephone number given
above.
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Securities and Exchange Commission
January 7, 2008
Page 2 of 2
Your assistance in this matter is greatly appreciated. Thank you.
Sincerely,
/s/
Mark Gittelman
Chief Financial Officer
Elite Pharmaceuticals, Inc.
cc: Bernard Berk, Chief Executive Officer and
Chairman of the Board of Directors
Elite Pharmaceuticals, Inc.
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