<SEC-DOCUMENT>0001104659-15-001488-index.html : 20150219
<SEC-HEADER>0001104659-15-001488.hdr.sgml : 20150219
<ACCEPTANCE-DATETIME>20150109131225
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-15-001488
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20150109

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DEPOMED INC
		CENTRAL INDEX KEY:			0001005201
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				943229046
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		7999 GATEWAY BLVD.
		STREET 2:		SUITE 300
		CITY:			NEWARK
		STATE:			CA
		ZIP:			94560
		BUSINESS PHONE:		510-744-8000

	MAIL ADDRESS:	
		STREET 1:		7999 GATEWAY BLVD.
		STREET 2:		SUITE 300
		CITY:			NEWARK
		STATE:			CA
		ZIP:			94560
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>