Depomed, Inc.
7999 Gateway Blvd., Suite 300
Newark, CA 94560
(510) 744-8000
April 6, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Christine Westbrook
Re: Depomed, Inc.
Registration Statement on Form S-3
Filed March 2, 2018
File No. 333-223420
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Depomed, Inc., a California corporation (the “Company”), hereby respectfully requests that the effective time of the above referenced Registration Statement on Form S-3 filed by the Company (the “Registration Statement”) be accelerated to 4:00 p.m., Eastern Daylight Time, on April 10, 2018 or as soon thereafter as practicable.
[Signature page follows]
| Very truly yours, |
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| Depomed, Inc. |
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| /s/ Amar Murugan |
| Amar Murugan |
| VP, Legal and Deputy General Counsel |
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cc: Ryan Murr, Gibson, Dunn & Crutcher LLP
Sean Sullivan, Gibson, Dunn & Crutcher LLP
