| RICHARD FEINER | ||
| ATTORNEY AT LAW | ||
| 381 Park Avenue South | ||
| Of Counsel | 16th Floor | |
| Silverman Shin | New York, New York 10016 | |
| Byrne & Gilchrest PLLC | (212) 779-8600 | |
| Fax: (917) 720-0863 | ||
| E-Mail RFeiner@Silverfirm.com | ||
| June 2, 2017 |
Suzanne Hayes
Assistant Director
Division of Corporation Finance
Office of Healthcare & Insurance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | Elite Pharmaceuticals, Inc. | ||
| Registration Statement on Form S-3 | |||
| Filed May 10, 2017 | |||
| File No. 333-217866 |
Dear Ms. Hayes:
On behalf of Elite Pharmaceuticals, Inc. (the "Company"), I hereby file Amendment No. 1 (the “Amendment”) to the above referenced registration statement and respond to the comments contained in your May 23, 2017 comment letter.
Information Incorporated by Reference, page 11
Comment: Please incorporate all Current Reports on Form 8-K that you have filed since the end of your March 31, 2016 fiscal year. See Item 12(a)(2) of Form S-3.
Response: All Current Reports on Form 8-K filed since the end of the Company’s March 31, 2016 fiscal year are incorporated by reference in the Amendment.
Please note that the Company has filed an acceleration request simultaneously herewith.
| Very truly yours, | |
| s/ Richard Feiner | |
| Richard Feiner |
