Elite Pharmaceuticals, Inc.
165 Ludlow Avenue
Northvale, NJ 07647
Tel: (201) 750-2646
November 20, 2008
AS FILED ON EDGAR AND
VIA FACSIMILE
Division of Corporation Finance
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Mail Stop 6010
Facsimile: (202) 772-9271
Attn: Jeffrey Riedler
Re: | Elite Pharmaceuticals, Inc. |
Dear Mr. Riedler:
On behalf of Elite Pharmaceuticals, Inc., a Delaware corporation (the “Company”), please be advised that the undersigned has received and read your letter, dated November 17, 2008, with regard to the Preliminary Proxy Statement filed by the Company with the Securities and Exchange Commission (the “Commission”) on November 13, 2008.
The Company hereby acknowledges that:
• | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
• | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| • | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Securities and Exchange Commission
November 20, 2008
Page 2 of 2
Of course, if you should require any additional information or clarification, please do not hesitate to contact the undersigned at (201) 750-2646.
Your assistance in this matter is greatly appreciated.
Sincerely,
ELITE PHARMACEUTICALS, INC.
By: /s/ Chris Dick
Name: Chris Dick
Title: Chief Operating Office and Acting Chief Executive Officer
cc: Mark Gittelman, Chief Financial Officer
