ACORDA THERAPEUTICS, INC.
420 SAW MILL RIVER ROAD
ARDSLEY, NY 10502
September 16, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Laura Crotty
| Re: | Acorda Therapeutics, Inc. |
Registration Statement on Form S-3 |
Filed September 11, 2020 |
File No. 333-248738 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, Acorda Therapeutics, Inc. hereby requests that the effective date for above-referenced Registration Statement on Form S-3 be accelerated to 4:00 p.m., Eastern Time, on Thursday, September 17, 2020, or as soon as practicable thereafter.
Please contact Matthew C. Franker of Covington & Burling LLP at (202) 662-5895 or mfranker@cov.com with any questions you may have regarding this request. In addition, please notify Mr. Franker when this request for acceleration has been granted.
Respectfully,
Acorda Therapeutics, Inc. | ||
| By: | /s/ Andrew Mayer | |
Name: Title: | Andrew Mayer Deputy General Counsel and Corporate Secretary | |
| cc: | Matthew C. Franker |
Covington & Burling LLP
