August 12, 2016
VIA EDGAR
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Office of Healthcare and Insurance
United States Securities and Exchange Commission
100 F Street, N.E.; Mail Stop 4546
Washington, D.C. 20549
| Re: | Akorn, Inc. |
| Form 10-K for the Fiscal Year Ended December 31, 2015 | |
| Filed May 10, 2016 | |
| File No. 001-32360 |
Dear Mr. Rosenberg,
I am writing to confirm receipt of your comment letter dated July 29, 2016 regarding the above-referenced filing. As per our phone call with your staff, we require additional time to prepare a response to your letter. As a result, we respectfully request that you allow us to submit our response by August 26, 2016.
Should you have any questions or concerns, please contact our Chief Financial Officer, Duane A. Portwood, at (847) 279-6100, or by e-mail to duane.portwood@akorn.com.
| Sincerely, | |
| /s/ Rajat Rai | |
| Rajat Rai | |
| Chief Executive Officer |