ELITE PHARMACEUTICALS, INC.

165 Ludlow Avenue

Northvale, NJ 07647

July 23, 2020

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20002

Re:	Elite Pharmaceuticals, Inc.
	Registration Statement on Form S-3
	(SEC filing No. 333-239874)
	Acceleration Request
	Requested Date: July 27, 2020
	Requested Time: 5:00 P.M. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Elite Pharmaceuticals, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-239874) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.

Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Richard Feiner, Esq., by calling Mr. Feiner at (646) 822-1170.

Very truly yours,
ELITE PHARMACEUTICALS, INC.
By:	/s/ Carter Ward
	Carter Ward, Chief Financial Officer

cc: Richard Feiner, Esq.