Amphastar Pharmaceuticals, Inc.
11570 6th Street
Rancho Cucamonga, California 91730
VIA EDGAR
June 19, 2014
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, DC 20549
Attn: Mr. Jeffrey P. Riedler
Mr. Johnny Gharib
Mr. John Krug
Ms. Ibolya Ignat
Ms. Mary Mast
Re: Amphastar Pharmaceuticals, Inc.
Registration Statement on Form S-1
File No. 333-196097
Acceleration Request
Requested Date: June 24, 2014
Requested Time: 4:30 p.m. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Amphastar Pharmaceuticals, Inc., a Delaware corporation (the “Company”), hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Registrant or its counsel may orally request via telephone call to the staff (the “Staff”) of the Commission.
The Company acknowledges that:
· Should the Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
· The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
· The Company may not assert Staff comments or the declaration of the effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
The Registrant requests that it be notified of such effectiveness by a telephone call to our counsel, K&L Gates LLP, by calling Mr. David B. Allen at (949) 623-3574.
| Sincerely, | ||
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| AMPHASTAR PHARMACEUTICALS, INC. | ||
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| By: | /s/ Jason B. Shandell | |
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| Jason B. Shandell | |
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| President | |
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cc: | David B. Allen, K&L Gates LLP |
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| Michael Hedge, K&L Gates LLP |
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| Donna M. Petkanics, Wilson Sonsini Goodrich & Rosati, P.C. | ||
