1925 W. Field Court, Suite 300
Lake Forest, IL 60045
August 2, 2012
United States Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Jim B. Rosenberg
| Re: | Akorn, Inc.: |
| Form 10-K for the Fiscal Year Ended December 31, 2011 | |
| Filed March 15, 2012 | |
| Form 10-Q for the Quarterly Period Ended March 31, 2012 | |
| Filed May 10, 2012 | |
| Form 8-K Dated February 28, 2012 | |
| Filed March 5, 2012 | |
| Form 8-K Dated December 22, 2011 | |
| Filed December 30, 2011 | |
| File No. 001-32360 |
Dear Mr. Rosenberg:
I am writing to confirm receipt of your comment letter dated July 20, 2012 regarding the above-referenced documents. As per discussions with your staff, Akorn, Inc. is requesting an extension of time for submission of our response. We expect to be able to provide our response letter on or before August 20, 2012.
Should you have any questions or concerns, please contact our Chief Financial Officer, Tim Dick, at (847) 279-6150, or by e-mail to tim.dick@akorn.com.
| Sincerely, | |
| /s/ Rajat Rai | |
| Rajat Rai | |
| Chief Executive Officer |