ELITE PHARMACEUTICALS, INC.
165 Ludlow Avenue
Northvale, NJ 07647
June 2, 2017
Suzanne Hayes, Esq.
Assistant Director
Division of Corporation Finance
Office of Healthcare & Insurance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20002
| Re: | Elite Pharmaceuticals, Inc. |
Registration Statement on Form S-3
(SEC filing No.333-217866)
Acceleration Request
Requested Date: June 5, 2017
Requested Time: 4:00 P.M. Eastern Time
Dear Ms. Hayes:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Elite Pharmaceuticals, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-217866) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Richard Feiner, Esq., by calling him at (646) 822-1170.
| Very truly yours, | |||
| ELITE PHARMACEUTICALS, INC. | |||
| By: | /s/ Carter Ward | ||
| Carter Ward, | |||
| Chief Financial Officer |
| cc: | Richard Feiner, Esq. |
