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SEC Company Response from ELITE PHARMACEUTICALS (ELTP) — Jun 2, 2017

ELITE PHARMACEUTICALS INC /NV/ (ELTP) (CIK 0001053369)
Date: June 2, 2017 · CIK: 0001053369 · Accession: 0001144204-17-030794

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File numbers found in text: 333-217866

Date
June 2, 2017
Author
Assistant Director
Form
CORRESP
Company
ELITE PHARMACEUTICALS INC /NV/ (ELTP) (CIK 0001053369)

Letter

Division of Corporation Finance Office of Healthcare & Insurance Securities and Exchange Commission (SEC filing No. 333-217866) Acceleration Request Requested Date: June 5, 2017 Requested Time: 4:00 P.M. Eastern Time

Dear Ms. Hayes:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Elite Pharmaceuticals, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-217866) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Richard Feiner, Esq., by calling him at (646) 822-1170.

Very truly yours,
ELITE PHARMACEUTICALS, INC.

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CORRESP
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ELITE PHARMACEUTICALS, INC.

165 Ludlow Avenue

Northvale, NJ 07647

June 2, 2017

Suzanne Hayes, Esq.

Assistant Director

Division of Corporation Finance

Office of Healthcare & Insurance

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20002

 Re: Elite Pharmaceuticals, Inc.

Registration Statement on Form S-3

(SEC filing No. 333-217866)

Acceleration Request

Requested Date: June 5, 2017

Requested Time: 4:00 P.M. Eastern
Time

Dear Ms. Hayes:

Pursuant to Rule 461 under the Securities
Act of 1933, as amended, Elite Pharmaceuticals, Inc. (the “Company”) hereby requests that the above-referenced Registration
Statement on Form S-3 (File No. 333-217866) (the “Registration Statement”) be declared effective at the “Requested
Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request
via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration
Statement has been declared effective, please orally confirm that event with our counsel, Richard Feiner, Esq., by calling him
at (646) 822-1170.

    Very truly yours,

    ELITE PHARMACEUTICALS, INC.

    By:
    /s/ Carter Ward

    Carter Ward,

    Chief  Financial Officer

 cc: Richard Feiner, Esq.