Exhibit 16.1

233 N. Michigan Ave., Suite 2500
Chicago, Illinois 60601
Telephone: 312-856-9100
Fax: 312-856-1379

December 10, 2007

Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549

We have been furnished with a copy of the response to Item 4.01(a) of Form 8-K for the event that occurred on December 5, 2007, to be filed by our former client, Akorn Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm.

Very truly yours,

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