SEC Comment Letter 0000000000-24-002927 to Assertio Holdings, Inc. (ASRT) (CIK 0001808665) (ASRT)
Assertio Holdings, Inc. (ASRT) (CIK 0001808665)
Date: March 18, 2024 · CIK: 0001808665 · Accession: 0000000000-24-002927
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File numbers found in text: 333-277831
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United States securities and exchange commission logo
March 18, 2024
Heather Mason
Chief Executive Officer
Assertio Holdings, Inc.
100 South Saunders Road, Suite 300
Lake Forest, IL 60045
Re:Assertio Holdings, Inc.
Registration Statement on Form S-3
Filed March 11, 2024
File No. 333-277831
Dear Heather Mason:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Doris Stacey Gama at 202-551-3188 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Ryan A. Murr, Esq.