VIA EDGAR
July 20, 2015
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeffrey P. Riedler
Re: Neos Therapeutics, Inc.
Acceleration Request for Registration Statement on Form S-1
File No. 333-205106
Dear Mr. Riedler:
In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, the representatives of the several underwriters (the “Representatives”), hereby join in the request of Neos Therapeutics, Inc. that the effective date of the Registration Statement be accelerated so that it will be declared effective at 4:00 p.m., Eastern time, on July 22, 2015 or as soon thereafter as practicable.
Pursuant to Rule 460 under the Act, please be advised that we have distributed approximately 2,603 copies of the Preliminary Prospectus dated July 13, 2015 (the “Preliminary Prospectus”) through the date hereof, to underwriters, dealers, institutions and others.
In connection with the Preliminary Prospectus distribution for the above-referenced issue, the undersigned, as the Representatives of the underwriters, have confirmed that they have complied with and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature page follows]
UBS SECURITIES LLC
BMO CAPITAL MARKETS CORP.
RBC CAPITAL MARKETS, LLC
as Managing Underwriters
By: | UBS SECURITIES LLC |
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By: | /s/ Lee Schechter |
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| Name: Lee Schechter |
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| Title: Director |
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By: | /s/ Grant Curry |
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| Name: Grant Curry |
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| Title: Associate Director |
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By: | BMO CAPITAL MARKETS CORP. |
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By: | /s/ Annette Grimaldi |
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| Name: Annette Grimaldi |
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| Title: Managing Director |
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By: | RBC CAPITAL MARKETS, LLC |
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By: | /s/ Richard Hsieh |
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| Name: Richard Hsieh |
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| Title: Vice President |
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[SIGNATURE PAGE TO ACCELERATION REQUEST]
