King Pharmaceuticals CORRESP Correspondence with SEC

King Pharmaceuticals, Inc.
501 Fifth Street
Bristol, TN 37620

Carla M. Shumate
Sr. Vice President Finance,
Controller

June 9, 2010

Filed as CORRESPONDENCE

Mr. James B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 4720
Washington, D.C. 20549

     Re: King Pharmaceuticals, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2009
File No. 001-15875

Dear Mr. Rosenberg:

I write in connection with your letter to our Chief Financial Officer, Joseph Squicciarino, of May 26, 2010, containing the staff’s comments on the Annual Report on Form 10-K for King Pharmaceuticals, Inc. for the fiscal year ended December 31, 2009.

We plan to respond to your letter on or before Friday, June 25, 2010.

Please direct any questions or comments concerning this letter to me at (423) 989-8136. If you are unable to reach me, please contact Rod Ervin at (423) 989-7047 or William Phillips at (423) 990-2523.

Thank you.

Sincerely,
 

/s/ Carla M. Shumate  

Carla M. Shumate 

cc:	James Peklenk	—	Securities and Exchange Commission
	Mary Mast	—	Securities and Exchange Commission
	Joseph Squicciarino	—	Chief Financial Officer, King Pharmaceuticals, Inc.
	Rod Ervin	—	Assistant Controller, King Pharmaceuticals, Inc.
	James W. Elrod	—	Chief Legal Officer, King Pharmaceuticals, Inc.
	William L. Phillips III	—	Assistant General Counsel, King Pharmaceuticals, Inc.

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