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SEC Company Response from ELITE PHARMACEUTICALS (ELTP) — Dec 4, 2015

ELITE PHARMACEUTICALS INC /NV/ (ELTP) (CIK 0001053369)
Date: Dec. 4, 2015 · CIK: 0001053369 · Accession: 0001144204-15-069399

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File numbers found in text: 001-15697

Date
December 4, 2015
Author
/s/ Carter Ward
Form
CORRESP
Company
ELITE PHARMACEUTICALS INC /NV/ (ELTP) (CIK 0001053369)

Letter

Securities and Exchange Commission Filed August 10, 2015 Form 10-Q/A for the Quarterly Period Ended September 30, 2015 Filed November 10, 2015 File No. 001-15697

Re: Elite Pharmaceuticals, Inc.

Dear Mr. Rosenberg:

Elite Pharmaceuticals, Inc. hereby acknowledges receipt of the November 20, 2015 SEC Comment Letter regarding the above referenced periodic reports (the “Letter”).

As we have taken significant time reviewing the comments in the Letter and are in the midst of preparing amendments to our Forms 10-Q for the periods ended June 30, 2015 and September 30, 2015 and will need additional time to respond to the comments in the Letter, we hereby request that our time to respond to the Letter be extended to December 21, 2015, 20 business days after the date of the Letter. At this time, we anticipate that we will be able to respond to the Letter on or before the requested extension date.

If you have any questions or comments or are unable to so extend our time to respond, please contact the undersigned at the above address.

Very truly yours,
/s/ Carter Ward

Show Raw Text
CORRESP
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filename1.htm

December 4, 2015

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attn: Jim B. Rosenberg

 Re: Elite Pharmaceuticals, Inc.

Form 10-K for the Fiscal Year Ended
March 31, 2015

Filed June 15, 2015

Form 10-Q for the Quarterly Period
Ended June 30, 2015

Filed August 10, 2015

Form 10-Q/A for the Quarterly Period
Ended September 30, 2015

Filed November 10, 2015

File No. 001-15697

Dear Mr. Rosenberg:

Elite Pharmaceuticals, Inc. hereby acknowledges
receipt of the November 20, 2015 SEC Comment Letter regarding the above referenced periodic reports (the “Letter”).

As we have taken significant time reviewing
the comments in the Letter and are in the midst of preparing amendments to our Forms 10-Q for the periods ended June 30, 2015 and
September 30, 2015 and will need additional time to respond to the comments in the Letter, we hereby request that our time to respond
to the Letter be extended to December 21, 2015, 20 business days after the date of the Letter. At this time, we anticipate that
we will be able to respond to the Letter on or before the requested extension date.

If you have any questions or comments or
are unable to so extend our time to respond, please contact the undersigned at the above address.

    Very truly yours,

    	/s/ Carter Ward

    Carter Ward, CFO

165 Ludlow Avenue •
Northvale, NJ 07647 • Ph: (201)750-2646 • Fax: (201)750-2755 www.elitepharma.com