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| Banc of America Securities LLC |
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| 9 West 57th Street |
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| New York, NY 10019 |
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| February 3, 2006 |
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
Re: |
| Acorda Therapeutics, Inc. |
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| Registration Statement on Form S-1 (SEC File No. 333-128827) |
Ladies and Gentlemen:
In connection with the above referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), we hereby join in the request of Acorda Therapeutics, Inc. that the effective date of the Registration Statement be accelerated so that it will be declared effective at 4:00 p.m., Eastern Standard Time, on February 7, 2006 or as soon thereafter as possible.
Pursuant to Rule 460 under the Act, please be advised that between January 23, 2006 and February 3, 2006, the undersigned have effected the following approximate distribution of copies of the Preliminary Prospectus, dated January 23, 2006 (the “Preliminary Prospectus”):
| 62 | |
Underwriters |
| 2,871 |
Dealers |
| 313 |
Institutions |
| 4,030 |
Others |
| 724 |
Total copies: |
| 8,000 |
In connection with the Preliminary Prospectus distribution for the above-referenced issue, the prospective underwriters have confirmed that they are complying with the 48-hour requirement as promulgated by Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
BANC OF AMERICA SECURITIES LLC
LAZARD CAPITAL MARKETS LLC
PIPER JAFFRAY & CO.
SG COWEN & CO., LLC
By: Banc of America Securities LLC
By: | /s/ Thomas Morrison | |
| Name: | Thomas Morrison |
| Title: | Managing Director |