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SEC Company Response from ENDO PHARMACEUTICALS HOLDINGS INC (CIK 0001100962) — Sep 22, 2005

ENDO PHARMACEUTICALS HOLDINGS INC (CIK 0001100962)
Date: Sept. 22, 2005 · CIK: 0001100962 · Accession: 0001047469-05-023279

AI Filing Summary & Sentiment

File numbers found in text: 333-128099

Date
September 23, 2005
Author
ENDO PHARMACEUTICALS
Form
CORRESP
Company
ENDO PHARMACEUTICALS HOLDINGS INC (CIK 0001100962)

Letter

Division of Corporate Finance Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re:Endo Pharmaceuticals Holdings Inc. Registration Statement on Form S-3 (File No. 333-128099)—Acceleration Request

Dear Mr. Krug:

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Endo Pharmaceuticals Holdings Inc., a Delaware corporation (the "Company"), hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-128099) (the "Registration Statement"), in connection with the registration of 30,000,000 shares of the Company's common stock, par value, $0.01 per share, so that the Registration Statement may be declared effective at 9 a.m. on Friday, September 23, 2005, or as soon as practicable thereafter.

We request that we be notified of such effectiveness by a telephone call to Jeanine L. McHugh of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-2819 and that such effectiveness also be confirmed in writing and delivered to the same by fax at (917) 777-2819 or by mail at Skadden, Arps, Slate, Meagher & Flom LLP, Four Times Square, New York, N.Y. 10036.

Very truly yours,
ENDO PHARMACEUTICALS

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CORRESP
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ENDO PHARMACEUTICALS HOLDINGS INC.
  100 Endo Boulevard
  Chadds Ford, Pennsylvania 19317

September 22,
2005

Mr. John
L. Krug

Division of Corporate Finance

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Re:Endo
Pharmaceuticals Holdings Inc. Registration Statement on

Form S-3 (File No. 333-128099)—Acceleration Request

Dear
Mr. Krug:

        Pursuant
to Rule 461(a) under the Securities Act of 1933, as amended, Endo Pharmaceuticals Holdings Inc., a Delaware corporation (the "Company"), hereby requests
acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-128099) (the "Registration Statement"), in connection with the
registration of 30,000,000 shares of the Company's common stock, par value, $0.01 per share, so that the Registration Statement may be declared effective at 9 a.m. on Friday,
September 23, 2005, or as soon as practicable thereafter.

        We
request that we be notified of such effectiveness by a telephone call to Jeanine L. McHugh of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-2819 and
that such effectiveness also be confirmed in writing and delivered to the same by fax at (917) 777-2819 or by mail at Skadden, Arps, Slate, Meagher & Flom LLP, Four Times
Square, New York, N.Y. 10036.

Very truly yours,

ENDO PHARMACEUTICALS

HOLDINGS INC.

By:

/s/ CAROLINE B. MANOGUE

Name:
Caroline B. Manogue

Title:
Executive Vice President,

Chief Legal Officer and Secretary

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ENDO PHARMACEUTICALS HOLDINGS INC. 100 Endo Boulevard Chadds Ford, Pennsylvania 19317