IGI LABORATORIES, INC.
105 Lincoln Avenue
Buena, New Jersey 08310
May 10, 2013
Via EDGAR and by Federal Express
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 3561
Washington, D.C. 20549
Attention: Amy Reischauer
Re:
IGI Laboratories, Inc.
Registration Statement on Form S-3, as amended
Originally Filed March 12, 2013 File No. 333-187221
Dear Ms. Reischauer:
Pursuant to Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, IGI Laboratories, Inc. (the “Company”) hereby requests that the effectiveness of the above-captioned Registration Statement on Form S-3, as amended, be accelerated to Monday, May 13, 2013, at 04:00 p.m., EST, or as soon as thereafter practicable.
Please note that we acknowledge the following:
·
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
·
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
·
the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Any questions should be addressed to Merav Gershtenman, Esq., at Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., Chrysler Center, 666 Third Avenue, New York, New York 10017, telephone (212) 935-3000.
| Very truly yours, |
|
|
| /s/ Jenniffer Collins |
| By: Jenniffer Collins |
| Title: Chief Financial Officer |
cc:
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
Joel I. Papernik, Esq.
