LEINER HEALTH PRODUCTS INC.
901 East 233rd Street
Carson, California 90745
September 23, 2004
VIA EDGAR AND FACSIMILE
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
| Attn: | Messrs. Daniel Greenspan and Jeffrey Riedler |
| Re: | Leiner Health Products Inc. and guarantor subsidiaries |
| Registration Statement on Form S-4 (SEC File No. 333-118532) |
Ladies and Gentlemen:
With respect to the above-referenced registration statement (the “Registration Statement”), Leiner Health Products Inc. and each of the guarantor registrants named in the Registration Statement (the “Registrants”) acknowledge that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosures in the filing.
The Registrants further acknowledge that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not foreclose the Commission from taking any action with respect to the filing, and the Registrants also acknowledge that they will not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
Leiner Health Products Inc. and the guarantor registrants named in the Registration Statement |
/s/ Robert K. Reynolds |
Robert K. Reynolds Chief Financial Officer |
