SEC Company Response from ELITE PHARMACEUTICALS (ELTP) — Apr 28, 2014
ELITE PHARMACEUTICALS INC /NV/ (ELTP) (CIK 0001053369)
Date: April 28, 2014 · CIK: 0001053369 · Accession: 0001144204-14-025377
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File numbers found in text: 333-195265
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CORRESP
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ELITE PHARMACEUTICALS, INC.
165 Ludlow Avenue
Northvale, NJ 07647
April 28, 2014
Jeffrey P. Riedler, Esq.
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20002
Re:
Elite Pharmaceuticals, Inc.
Registration Statement now on Form S-1
SEC filing No. 333-195265
Dear Mr. Riedler:
Elite Pharmaceuticals, Inc. (“Elite”)
hereby requests, pursuant to Rule 461 of Regulation C, that the effective date of the above referenced Registration Statement be
accelerated so that it is declared effective at 4:00 p.m. on April 30, 2014 or as soon thereafter as practicable.
Elite acknowledges that the disclosure in
the filing is the responsibility of Elite.
Elite also represents to the Commission
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 and Elite represents that it will not assert 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.
Elite further acknowledges, that the action
of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective does not relieve Elite
from its full responsibility for the adequacy and accuracy of the disclosures in the filing.
Very truly yours,
ELITE PHARMACEUTICALS, INC.
By:
s/ Carter J. Ward
Carter J. Ward
Chief Financial Officer