CORRESP 1 filename1.htm

 

October 7, 2015

 

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attn: Jim B. Rosenberg

 

  Re: Elite Pharmaceuticals, Inc.  
    Form 10-K for the Fiscal Year Ended March 31, 2015  
    Filed June 15, 2015  
    Form 10-Q for the Quarterly Period Ended June 30, 2015  
    Filed August 10, 2014  
    File No. 001-15697  

 

Dear Mr. Rosenberg:

 

Elite Pharmaceuticals, Inc. hereby acknowledges receipt of the September 25, 2015 SEC Comment Letter regarding the above referenced periodic reports (the “Letter”).

 

As we are in the midst of closing the most recent quarter and preparing the requisite Form 10-Q and will need additional time to respond to the comments in the Letter, we hereby request that our time to respond to the Letter be extended to October 26, 2015, 20 business days after the date of the Letter. At this time, we anticipate that we will be able to respond to the Letter on or before the requested extension date.

 

If you have any questions or comments or are unable to so extend our time to respond, please contact the undersigned at the above address.

 

  Very truly yours,  
     
  s/Carter Ward  
  Carter Ward, CFO