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
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File numbers found in text: 333-128099
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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