SEC Company Response from ELITE PHARMACEUTICALS (ELTP) — Jan 24, 2008
ELITE PHARMACEUTICALS INC /NV/ (ELTP) (CIK 0001053369)
Date: Jan. 24, 2008 · CIK: 0001053369 · Accession: 0000930413-08-000475
AI Filing Summary & Sentiment
File numbers found in text: 333-145502
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REITLER
BROWN &
ROSENBLATT LLC 800 Third Avenue, 21st Floor
---------------- New York, NY 10022-7604
ATTORNEYS AT LAW Tel (212) 209-3050
Fax (212) 371-5500
January 24, 2008
VIA ELECTRONIC TRANSMISSION
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. (THE "COMPANY")
REGISTRATION STATEMENT ON FORM S-3 (FILE NO. 333-145502)
Dear Mr. Riedler:
On behalf of Elite Pharmaceuticals, Inc., a Delaware corporation (the
"Company"), we hereby file electronically under the Securities Act of 1933, as
amended (the "Securities Act"), the request of the Company to accelerate the
effectiveness of the above-referenced registration statement under the
Securities Act.
Please contact the undersigned if we may be of assistance.
Sincerely,
/s/ Scott Rosenblatt
Scott Rosenblatt, Esq.
Enclosure
cc: Bernard Berk
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Elite Pharmaceuticals, Inc.
167 Ludlow Avenue, Northvale, NJ 07647
January 24, 2008
Securities and Exchange Commission
100 F Street, NE
Washington DC 20549
RE: ELITE PHARMACEUTICALS, INC. (THE "COMPANY")
REGISTRATION STATEMENT ON FORM S-3 (FILE NO. 333-145502)
Ladies and Gentlemen:
The Company respectfully requests that the above-referenced
registration statement be declared effective at 4:00 pm EST on Friday, January
25, 2008, or as soon thereafter as reasonably practicable.
The Company acknowledges that:
o should the Securities and Exchange Commission (the
"Commission") or the staff of the Commission (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;
o the action of the Commission or the Staff, acting pursuant 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
o the Company may not assert the Staff comments or this action
as a defense in any proceeding initiated by the Commission or
any person under the federal securities laws of the United
States.
Very truly yours,
ELITE PHARMACEUTICALS, INC.
By: /s/ Bernard Berk
-------------------------
Bernard Berk
Chief Executive Officer
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