February 5, 2016
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Ladies and Gentlemen:
We have read Item 4.01 of Form 8-K dated January 29, 2016, of Elite Pharmaceuticals, Inc. and are in agreement with statements contained in the second through fourth paragraphs of Item 4.01 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
/s/ Demetrius Berkower LLC
Demetrius Berkower LLC
Wayne Plaza II, 155 Route 46, Wayne, NJ 07470-6831 • P (973) 812-0100 • F (973) 812-0750 517 Route One, Iselin, NJ 08830 • P (732) 781-2712 • F (732) 781-2732 www.demetriusberkower.com
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