December 24, 2013
Jeffrey B. Riedler
Assistant Director
Division of Corporate Finance
United States Securities and Exchange Commission
Washington, D.C. 20549
Re: Depomed, Inc.
Form 10-K for the year ended December 31, 2012
Filed February 22, 2013
File No. 001-13111
Dear Mr. Riedler:
This is in response to your letter dated December 13, 2013 on the above-referenced matter. This will confirm that I signed the Depomed Form 10-K for the year ended December 31, 2012 in my capacity as principal financial officer and principal accounting officer. My signature block will be revised in future filings to reflect that I sign in those capacities.
We acknowledge that:
· Depomed is responsible for the adequacy and accuracy of the disclosure in the filing;
· Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
· Depomed may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
·
Please contact me at (510) 744-8000 if you have any questions.
Very truly yours, |
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/s/ August J. Moretti |
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August J. Moretti |
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Chief Financial Officer |
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cc: Matthew Gosling
Amy Reischauer
Bryan Pitko
