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<SEC-DOCUMENT>0001068800-06-000058.txt : 20061006
<SEC-HEADER>0001068800-06-000058.hdr.sgml : 20061006
<ACCEPTANCE-DATETIME>20060118154810
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001068800-06-000058
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060118

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KV PHARMACEUTICAL CO /DE/
		CENTRAL INDEX KEY:			0000057055
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				430618919
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2503 S HANLEY RD
		CITY:			ST LOUIS
		STATE:			MO
		ZIP:			63144
		BUSINESS PHONE:		3146456600

	MAIL ADDRESS:	
		STREET 1:		2503 S HANLEY RD
		CITY:			ST LOUIS
		STATE:			MO
		ZIP:			63144
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
<PAGE>

                        [Thompson Coburn letterhead]


January 18, 2006


VIA FACSIMILE & EDGAR

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Jim B. Rosenberg, Senior Assistant Chief Accountant

Re:      K-V Pharmaceutical Company
         Form 10-K for Fiscal Year Ended March 31, 2005
         File No. 1-09601

Dear Mr. Rosenberg:

         We are in receipt of a copy of the Staff's comment letter, dated
January 9, 2006. Pursuant to the voice mail I left you on January 18, 2006,
we confirm that the Company is not in a position to file its response to the
Staff by the January 19th requested response time set forth in the comment
letter. The Company is working to respond to the comment letter as quickly
as possible. Therefore, the Company expects to respond to the Staff on or
about February 8, 2006.

         Please call upon the undersigned at (314) 552-6025 if we can be of
further assistance. We thank you in advance for your customary courtesy.

Very truly yours,

Thompson Coburn LLP


By  /s/ Thomas E. Proost
   ----------------------------
   Thomas E. Proost

cc:  Gerald R. Mitchell
     Richard H. Chibnall
     Thomas A. Litz
</TEXT>
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