Amneal Pharmaceuticals, Inc.
400 Crossing Boulevard, 3rd Floor
Bridgewater, New Jersey 08807
May 7, 2018
BY EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Amneal Pharmaceuticals, Inc. (formerly known as Atlas Holdings, Inc.) |
Registration Statement on Form S-1
File No.: 333-223501
Request for Withdrawal of Registration Statement on Form S-1
Ladies and Gentlemen:
Pursuant to Rule 477 under the Securities Act of 1933, as amended (the Securities Act), Amneal Pharmaceuticals, Inc. (the Company) hereby requests the consent of the Securities and Exchange Commission (the Commission) to the withdrawal of the Companys Registration Statement on Form S-1 (File No. 333-223501), (the Registration Statement) and all exhibits thereto, effective as of the date hereof or at the earliest practicable date hereafter.
The Registration Statement was initially filed with the Commission on March 7, 2018 but has not been declared effective by the Commission, and none of the Companys securities have been sold pursuant to the Registration Statement. The Company is seeking withdrawal of the Registration Statement in connection with the filing of a related registration statement to follow immediately. The Company believes that withdrawal of the Registration Statement is consistent with the public interest and the protection of investors, as contemplated by Rule 477(a) under the Securities Act, and is withdrawing the Registration Statement at the suggestion of the Commission.
The Company further requests that, in accordance with Rule 457(p) under the Securities Act, all fees paid to the Commission in connection with the filing of the Registration Statement be credited for future use.
If you have any questions or comments relating to this request for withdrawal, please contact our attorney, Wesley C. Holmes of Latham & Watkins LLP, at 212-906-1311.
Very truly yours, |
AMNEAL PHARMACEUTICALS, INC. |
/s/ Bryan Reasons |
Bryan Reasons |
Chief Financial Officer |
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