IGI Laboratories, Inc.
105 Lincoln Avenue
Buena, New Jersey 08310
March 25, 2011
Via EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Johnny Gharib, Division of Corporation Finance
Jeffrey Riedler, Assistant Director
Re:
IGI Laboratories, Inc.
Registration Statement on Form S-3
Registration No. 333-171446
Dear Sir or Madam:
IGI Laboratories, Inc., a Delaware corporation (the Company), hereby requests, pursuant to Rule 461 under the Securities Act of 1933, as amended, that the effective date of the Companys Registration Statement on Form S-3, Registration No. 333-171446 (the Registration Statement), be accelerated so that the Companys Registration Statement will become effective, at 4:15 p.m. Eastern Standard Time on Monday, March 28, 2011, or as soon thereafter as practicable.
In connection with this acceleration request, the Company acknowledges that:
should the U.S. Securities and Exchange Commission (Commission), or its Staff (Staff) acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the filing;
the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the Registration Statements disclosures; and
the Company will not assert the declaration of the Registration Statements effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
| Very truly yours, | |
| IGI Laboratories, Inc. | |
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| By: | /s/ Charles Moore |
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| Charles Moore |
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| President and Chief Executive Officer |