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Ryan A. Murr Direct: +1 415.393.8373 Fax: +1 415.374.8430 RMurr@gibsondunn.com |
April 23, 2014
VIA EDGAR
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
File No. 001-15803
Dear Mr. Rosenberg:
We are writing on behalf of our client, Avanir Pharmaceuticals, Inc. (“Avanir”), regarding the comment letter dated April 14, 2014 issued by the Staff (the “Staff”) of the Securities and Exchange Commission regarding Avanir’s Annual Report on Form 10-K for the fiscal year ended September 30, 2013 (the “Comment Letter”).
This letter confirms our discussion that Avanir intends to submit a response to the Comment Letter on or before May 12, 2014.
We appreciate the Staff’s assistance with respect to the Company’s filing and look forward to resolving any concerns the Staff may have. If you have any questions, please contact me at (415) 393-8373.
Sincerely,
/s/ Ryan A. Murr
Ryan A. Murr
Gibson, Dunn & Crutcher LLP
| cc: | Christine G. Ocampo, Avanir Pharmaceuticals, Inc. |
