December 4, 2015
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attn: Jim B. Rosenberg
| Re: | Elite Pharmaceuticals, Inc. |
Form 10-K for the Fiscal Year Ended March 31, 2015
Filed June 15, 2015
Form 10-Q for the Quarterly Period Ended June 30, 2015
Filed August 10, 2015
Form 10-Q/A for the Quarterly Period Ended September 30, 2015
Filed November 10, 2015
File No. 001-15697
Dear Mr. Rosenberg:
Elite Pharmaceuticals, Inc. hereby acknowledges receipt of the November 20, 2015 SEC Comment Letter regarding the above referenced periodic reports (the “Letter”).
As we have taken significant time reviewing the comments in the Letter and are in the midst of preparing amendments to our Forms 10-Q for the periods ended June 30, 2015 and September 30, 2015 and will need additional time to respond to the comments in the Letter, we hereby request that our time to respond to the Letter be extended to December 21, 2015, 20 business days after the date of the Letter. At this time, we anticipate that we will be able to respond to the Letter on or before the requested extension date.
If you have any questions or comments or are unable to so extend our time to respond, please contact the undersigned at the above address.
| Very truly yours, | ||
| /s/ Carter Ward | ||
| Carter Ward, CFO |
165 Ludlow Avenue • Northvale, NJ 07647 • Ph: (201)750-2646 • Fax: (201)750-2755 www.elitepharma.com