| February 19, 2014 | Lisa M. Kahle | |||
| T +1 (415) 315-6320 | ||||
| F +1 (415) 315-6033 | ||||
| lisa.kahle@ropesgray.com |
Via EDGAR and Federal Express
Jim B. Rosenberg
Senior Assistant Chief Accountant
U.S. Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 3030
Washington, D.C. 20549
| Re: | Avanir Pharmaceuticals, Inc. |
Form 10-K for the Fiscal Year Ended September 30, 2013
Filed December 11, 2013
Form 8-K dated January 13, 2014
Filed January 17, 2014
File No. 001-15803
Dear Mr. Rosenberg:
On behalf of Avanir Pharmaceuticals, Inc. (“Avanir”), we are responding to the Staff’s letter dated February 12, 2014 (the “Comment Letter”), relating to the above-referenced filings on Form 10-K and Form 8-K. Avanir is in the process of scheduling internal meetings with management and the Audit Committee of the Board of Directors to discuss and prepare substantive responses to the Comment Letter. Accordingly, Avanir will provide substantive responses to the Comment Letter within 20 business days of February 12, 2014 (i.e., no later than March 13, 2014).
If you have any questions, please do not hesitate to contact me.
| Sincerely, |
| /s/ Lisa M. Kahle |
| Lisa M. Kahle |
| cc: | Christine G. Ocampo, Avanir Pharmaceuticals, Inc. |
Ryan A. Murr, Ropes & Gray LLP
