| RICHARD FEINER | |
| ATTORNEY AT LAW | |
| 88 Pine Street | |
| Of Counsel | 22nd Floor |
| Silverman Shin | New York, New York 10005 |
| & Byrne PLLC | (646) 822-1170 |
| Fax: (917) 720-0863 | |
| E-Mail RFeiner@Silverfirm.com |
May 10, 2017
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-referenced registration statement.
If you have any questions or comments with regard to the filing, please contact me at the above address.
Very truly yours,
/s/ Richard Feiner
Richard Feiner
