February 17, 2010
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Jim B. Rosenberg
Senior Assistant Chief Accountant
RE: | Lannett Company, Inc. |
| Form 10-K for the Fiscal Year Ended June 30, 2009 |
| Filed September 28, 2009 |
| File Number: 001-31298 |
Dear Mr. Rosenberg,
Pursuant to my telephone conversation yesterday with Vanessa Robertson, Staff Accountant, I am confirming Lannett Company, Inc.’s request for, and her acceptance of, an extension of time to respond to the comments of the Staff of the Securities and Exchange Commission in the above referenced matter. As discussed, Lannett Company, Inc. intends to submit its response to the Staff not later than February 26, 2010.
Thank you for your consideration in this matter. Please feel free to call me at (215) 333-9000 x 2167 if you have any questions.
Sincerely,
/s/ Keith R. Ruck |
|
Keith R. Ruck | |
Vice President of Finance and Chief Financial Officer | |
cc: | Bradley Rodos, Esq. |
| Laura Iacona |
| Arthur P. Bedrosian |
