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
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File numbers found in text: 333-272355
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CORRESP
1
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