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SEC Company Response from AXCAN PHARMA INC (CIK 0001116094) — Sep 21, 2005

AXCAN PHARMA INC (CIK 0001116094)
Date: Sept. 21, 2005 · CIK: 0001116094 · Accession: 0001116679-05-002346

AI Filing Summary & Sentiment

File numbers found in text: 000-30860

Date
September 21, 2005
Author
/s/ Jean Vezina
Form
CORRESP
Company
AXCAN PHARMA INC (CIK 0001116094)

Letter

Via EDGAR Confidential Treatment Requested by Axcan Pharma Inc. Under 17 C.F.R. Section 200.83 September 21, 2005 Securities and Exchange Commission Judiciary Plaza 100 F Street, N.W. Washington, DC 20549 Attention: Filing Desk

RE: Axcan Pharma 40-F for the fiscal year ended September 30, 2004 File No. 000-30860

Dear Sirs,

Axcan Pharma Inc. ("Axcan" or the "Company") is pleased to submit the following reply to the request for additional information given comments raised in Donald Abbott's voice messages of August 16, 2005 (the "2nd Request for Comments") regarding Axcan's 40-F filing for the fiscal year ended September 30, 2004 and its response of August 3, 2005 to the comments raised in your July 6, 2005 letter ("Comment Letter"). The individual responses of the Company to each of the Commission's comments are set forth below, together with the related requests. The headings and numbers of the responses coincide with the headings and requests numbers set forth in the 2nd Request for Comments.

Confidential Treatment Requested by the Company [C1].

Sincerely,
/s/ Jean Vezina

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Via EDGAR                                                Confidential Treatment
                                                 Requested by Axcan Pharma Inc.
                                                 Under 17 C.F.R. Section 200.83

September 21, 2005

Securities and Exchange Commission
Judiciary Plaza
100 F Street, N.W.
Washington, DC 20549

Attention: Filing Desk

RE:      Axcan Pharma
         40-F for the fiscal year ended September 30, 2004
         File No. 000-30860

Dear Sirs,

Axcan Pharma Inc.  ("Axcan" or the "Company") is pleased to submit the following
reply to the request for additional  information given comments raised in Donald
Abbott's  voice  messages  of August 16, 2005 (the "2nd  Request for  Comments")
regarding  Axcan's 40-F filing for the fiscal year ended  September 30, 2004 and
its  response  of  August 3,  2005 to the  comments  raised in your July 6, 2005
letter ("Comment  Letter").  The individual  responses of the Company to each of
the  Commission's  comments  are set  forth  below,  together  with the  related
requests.  The headings and numbers of the responses  coincide with the headings
and requests numbers set forth in the 2nd Request for Comments.

Confidential Treatment Requested by the Company [C1].

Sincerely,

/s/ Jean Vezina

Jean Vezina
Vice President, Finance and Chief Financial Officer
</TEXT>
</DOCUMENT>