| Nathaniel S. Gardiner | ||||
| 617.239.0293 | ||||
| fax617.316.8426 | ||||
| ngardiner@eapdlaw.com | ||||
December 21, 2007
BY FAX: (202) 772-9217
AND EDGAR
AND EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Attn: | Jim B. Rosenberg | |
| Senior Assistant Chief Accountant |
| Re: | Bentley Pharmaceuticals, Inc. Form 10-K for Fiscal Year Ended December 31, 2006 Filed March 15, 2007 Commission File No. 1-10581 |
Dear Mr. Rosenberg:
As discussed with Sasha Parikh, Staff Accountant, on December 19, 2007, with respect to the Staff’s comment letter dated December 7, 2007, Bentley Pharmaceuticals, Inc. plans to file its response on or before January 9, 2008.
If you require any additional information concerning the Form 10-K, please contact Matthew Benson at (617) 239-0173 or me at (617) 239-0293. Thank you for your attention to this matter.
Very truly yours,
/s/ Nathaniel S. Gardiner
Nathaniel S. Gardiner
| cc: | Richard P. Lindsay (Bentley Pharmaceuticals, Inc.) | |
| Matthew J. Benson, Esq. |
