Forest Laboratories, Inc.

909 Third Avenue

New York, NY 10022-4731

Tel (212) 421-7850

Rita Weinberger

February 22, 2011

VIA EDGAR

Jim B. Rosenberg, Sr. Asst. Chief Accountant

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549

Re:       Forest Laboratories, Inc.

Form 10-K for the Fiscal Year Ended March 31, 2010

Filed May 26, 2010

File No. 001-05438                                                                             

Dear Mr. Rosenberg:

We acknowledge receipt of the Securities and Exchange Commission’s comment letter dated February 7, 2011.  We are in the process of drafting our response and anticipate filing it by March 21, 2011.

Sincerely,

/s/ Rita Weinberger                                                       

of FOREST LABORATORIES, INC.

cc:         Kei Nakada

Staff Accountant

 Lisa Vanjoske

Assistant Chief Accountant

   Herschel S. Weinstein, Esq.

General Counsel

   Melissa Cooper, Esq.

Outside Counsel