AKORN, INC.
1925 W. Field Court, Suite 300
Lake Forest, Illinois 60045
(847) 279-6100
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
March 16, 2020
Akorn, Inc.
Application for Qualification of Indenture on Form T-3
File No. 022-29079
Dear Sir or Madam:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Akorn, Inc. (the “Company”) hereby respectfully requests that the above referenced Application on Form T-3, as amended by Amendment No. 1 (the “Application”), be declared effective at 9:00 a.m. Eastern Time on March 18, 2020, or as soon as practicable thereafter.
It would be appreciated if, as soon as the Application is declared effective, you would so inform the Company’s counsel, Nicholas A. Dorsey at (212) 474-1764, and then send written confirmation to the addressees listed on the cover of the Application.
| Sincerely, | ||
| AKORN, INC. | ||
| /s/ Joseph Bonaccorsi | ||
| Name: | Joesph Bonaccorsi | |
| Title: | Executive Vice President, General Counsel and Secretary | |
