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Correspondence 0001104659-23-070791 from Assertio Holdings, Inc. (ASRT) (CIK 0001808665) (ASRT)

Assertio Holdings, Inc. (ASRT) (CIK 0001808665)
Date: June 13, 2023 · CIK: 0001808665 · Accession: 0001104659-23-070791

AI Filing Summary & Sentiment

File numbers found in text: 333-272355

Date
June 13, 2023
Author
Not clearly detected
Form
CORRESP
Company
Assertio Holdings, Inc. (ASRT) (CIK 0001808665)

Letter

Re: Assertio Holdings, Inc.

June 13, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E. Washington, D.C. 20549

Attention: Doris Gama

Registration Statement on Form S-4

File No. 333-272355

Request for Effectiveness

To the addressee set forth above:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement on Form S-4 so that it will become effective on June 15, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Assertio Holdings, Inc. (the “Company”) or its counsel may request via telephone call to the staff. Please contact Zachary Judd of Latham & Watkins LLP, counsel to the Company, at (312) 876-6545, or in his absence, Owen Alexander at (312) 876-7654, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

Sincerely,
Assertio Holdings, Inc.

Show Raw Text
CORRESP
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filename1.htm

June 13, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E. Washington, D.C. 20549

Attention: Doris Gama

 Re: Assertio Holdings, Inc.

  Registration Statement on Form S-4

  File No. 333-272355

  Request for Effectiveness

To the addressee set forth above:

In accordance with Rule 461
of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration
of the effective date of the above-referenced Registration Statement on Form S-4 so that it will become effective on June 15,
2023, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Assertio Holdings, Inc. (the “Company”)
or its counsel may request via telephone call to the staff. Please contact Zachary Judd of Latham & Watkins LLP, counsel to the
Company, at (312) 876-6545, or in his absence, Owen Alexander at (312) 876-7654, to provide notice of effectiveness, or if you have any
other questions or concerns regarding this matter.

 Sincerely,

  Assertio Holdings, Inc.

  By:  /s/ Sam Schlessinger

    Sam Schlessinger

    General Counsel

cc: Zachary
Judd, Latham & Watkins LLP

  Owen
Alexander, Latham & Watkins LLP