| RICHARD FEINER | ||
| ATTORNEY AT LAW | ||
| 381 Park Avenue South | ||
| 16th Floor | ||
| Of Counsel | New York, New York 10017 | |
| Silverman Shin | (212) 779-8600 | |
| Byrne & Gilchrest PLLC | Fax (917) 720-0863 | |
| E-Mail RFeiner@Silverfirm.com |
April 15, 2014
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Elite Pharmaceuticals, Inc. | |
| Registration Statement on Form S-3 |
Dear Sir or Madam:
On behalf of Elite Pharmaceuticals, Inc. (the “Company”), I file herewith the above-mentioned registration statement.
If you have any questions or comments with regard to the filing, please contact the undersigned at the above address.
Very truly yours,
/s/ Richard Feiner Richard Feiner |
