ELITE PHARMACEUTICALS, INC.
165 Ludlow Avenue
Northvale, NJ 07647
| July 11, 2016 |
Suzanne Hayes
Assistant Director
Office of Healthcare and Insurance
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20002
| Re: | Elite Pharmaceuticals, Inc. | |
| Registration Statement on Form S-1 | ||
| Filed June 27, 2016 | ||
| File No. 333-212266 |
Dear MS. Hayes:
Elite Pharmaceuticals, Inc. (“Elite”) hereby requests, pursuant to Rule 461 of Regulation C, that the effective date of the above referenced Registration Statement be accelerated so that it is declared effective at 4:00 p.m. on July 13, 2016 or as soon thereafter as practicable.
Elite acknowledges that the disclosure in the filing is the responsibility of Elite.
Elite also represents to the Commission that should the Commission or the staff acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing and Elite represents that it will not assert Staff comments or this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Elite further acknowledges, that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective does not relieve Elite from its full responsibility for the adequacy and accuracy of the disclosures in the filing.
| Very truly yours, | ||
| ELITE PHARMACEUTICALS, INC. | ||
| By: | /s/ Nasrat Hakim | |
| Nasrat Hakim | ||
| Chief Executive Officer |
