Assertio Holdings, Inc.
100 South Sanders Rd., Suite 300
Lake Forest, IL 60045
(224) 419-7106
April 16, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, DC 20549
Attn: Mr. Jeffrey Gabor
| Re: | Assertio Holdings, Inc. | |
| Registration Statement on Form S-4 (File No. 333-237599) |
Dear Mr. Gabor:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Act”), Assertio Holdings, Inc., a Delaware corporation (the “Company”), hereby respectfully requests that the effective time of the above referenced Registration Statement on Form S-4 filed by the Company (the “Registration Statement”) be accelerated to 4:00 p.m., Eastern Standard Time, on April 20, 2020 or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Gibson, Dunn & Crutcher LLP by calling Ryan A. Murr at (415) 393-8373, or in his absence, Todd Trattner at (415) 393-8206. We also respectfully request that a copy of the written order from the Commission verifying the effective time of such Registration Statement be sent to Gibson, Dunn & Crutcher LLP, attention: Ryan A. Murr, via email at rmurr@gibsondunn.com.
[Signature page follows]
| Very truly yours, | ||
| Assertio Holdings, Inc. | ||
| By: | /s/ Daniel A. Peisert | |
| Name: | Daniel A. Peisert | |
| Title: | Chief Financial Officer | |
| cc: | Ryan A. Murr, Gibson, Dunn & Crutcher LLP |
| Todd J. Trattner, Gibson, Dunn & Crutcher LLP |
[Signature Page to Acceleration Request]
