Via EDGAR and Facsimile
December 26, 2007
Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Mail Stop 6010
Washington, D.C. 20549
Dear Mr. Rosenberg:
On behalf of Acorda Therapeutics, Inc. (the “Company”), we are responding to the Staff’s letter dated December 18, 2007, relating to the Company’s Form 10-K for the period ended December 31, 2006. The Company anticipates that it will be able to provide responses to the Staff’s comments by January 15, 2008. Should you have any questions, please call me at (212) 841-1050.
| Sincerely, | |
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| /s/ Sean Ward |
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| Sean Ward | |