Avadel Pharmaceuticals plc
10 Earlsfort Terrace
Dublin 2, Ireland
D02 T380
February 13, 2020
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Avadel Pharmaceuticals plc: Registration Statement on Form S-3 filed February 5, 2020 (File No. 333-236258) |
Ladies and Gentlemen:
Avadel Pharmaceuticals plc (the “Company”) hereby respectfully requests withdrawal of its acceleration request filed on February 13, 2020 relating to the above-referenced registration statement (the “Registration Statement”). The Company is no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.
If you have any questions regarding this request, please contact Robert E. Puopolo of Goodwin Procter LLP at (617) 570-1393.
| Sincerely, | ||
| Avadel Pharmaceuticals plc | ||
| /s/ Gregory J. Divis | ||
| Gregory J. Divis | ||
| Chief Executive Officer and Principal Executive Officer | ||
| cc: | Thomas McHugh,Avadel Pharmaceuticals plc | |
| Phillandas Thompson,Avadel Pharmaceuticals plc | ||
| Robert E. Puopolo, Esq.,Goodwin Procter LLP |
