Correspondence 0001104659-24-049961 from Assertio Holdings, Inc. (ASRT) (CIK 0001808665) (ASRT)
Assertio Holdings, Inc. (ASRT) (CIK 0001808665)
Date: April 22, 2024 · CIK: 0001808665 · Accession: 0001104659-24-049961
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File numbers found in text: 333-277831
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CORRESP
1
filename1.htm
April 22, 2024
VIA EDGAR AND EMAIL
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn:
Doris Stacey Gama
Re:
Assertio Holdings, Inc.
Registration Statement on Form S-3
Filed March 11, 2024
File No. 333-277831
Ladies and Gentlemen:
Pursuant to Rules 460 and 461 promulgated
under the Securities Act of 1933, as amended (the “Act”), Assertio Holdings, Inc., a Delaware corporation (the “Company”),
hereby respectfully requests that the effective time of the above referenced Registration Statement on Form S-3 filed by the Company
be accelerated to 4:01 p.m., Eastern Standard Time, on April 24, 2024 or as soon thereafter as practicable, unless we or our outside
counsel, Gibson, Dunn & Crutcher LLP, request by telephone that such Registration Statement be declared effective at some other
time. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.
Once the Registration Statement is effective,
please orally confirm the event with our counsel, Gibson, Dunn & Crutcher LLP by calling Ryan A. Murr at (415) 393-8373.
Very truly yours,
Assertio Holdings, Inc.
By:
/s/ Heather Mason
Name:
Heather Mason
Title:
Interim Chief Executive Officer
cc: Ryan A. Murr, Gibson, Dunn & Crutcher LLP