140 Scott Drive Menlo Park, California 94025 Tel: +1.650.328.4600 Fax: +1.650.463.2600 www.lw.com | ||||||
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| FIRM / AFFILIATE OFFICES | ||||||
| Abu Dhabi | Moscow | |||||
| Barcelona | Munich | |||||
| Beijing | New Jersey | |||||
| Boston | New York | |||||
| December 22, 2011 | Brussels | Orange County | ||||
| Chicago | Paris | |||||
| Doha | Riyadh | |||||
| Dubai | Rome | |||||
| Frankfurt | San Diego | |||||
VIA EDGAR CORRESPONDENCE | Hamburg | San Francisco | ||||
| Hong Kong | Shanghai | |||||
| Mr. Jim B. Rosenberg | Houston | Silicon Valley | ||||
| Senior Assistant Chief Accountant | London | Singapore | ||||
| United States Securities and Exchange Commission | Los Angeles | Tokyo | ||||
| Division of Corporation Finance | Madrid | Washington, D.C. | ||||
| 100 F Street, N.E. | Milan | |||||
| Washington, D.C. 20549-3628 | ||||||
| Re: | Impax Laboratories, Inc. |
| Form 10-K for the Year Ended December 31, 2010 |
| Filed February 25, 2011 |
| Form 10-Q for the Quarterly Period Ended September 30, 2011 |
| Filed November 3, 2011 |
| File No. 1-34263 |
Dear Mr. Rosenberg:
On behalf of Impax Laboratories, Inc. (the “Company”), we are responding to the comment letter from the Staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission dated December 12, 2011 relating to the above-referenced filings. Pursuant to our discussion with the Staff on December 19, 2011, the Company hereby confirms that it intends to provide its response to the Staff’s comments on or before January 6, 2012.
If you have any questions or comments with regard to this correspondence or any other matter, please do not hesitate to contact me by telephone at (650) 463-3060 or by fax at (650) 463-2600.
| Very truly yours, |
| /s/ Tad J. Freese |
Tad J. Freese of LATHAM & WATKINS LLP |
| cc: | Mark Schlossberg,Impax Laboratories, Inc. |