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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

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File numbers found in text: 333-145502

Date
January 24, 2008
Author
/s/ Scott Rosenblatt
Form
CORRESP
Company
ELITE PHARMACEUTICALS INC /NV/ (ELTP) (CIK 0001053369)

Letter

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

<PAGE> 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.

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

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

<PAGE>
                           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

</TEXT>
</DOCUMENT>