8-K/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K/A

(Amendment No. 1)

CURRENT REPORT

Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934

Date of Report (date of earliest event reported): June 25, 2010

K-V PHARMACEUTICAL COMPANY

(Exact name of registrant as specified in its charter)

Commission File Number 1-9601

Delaware	1-9601	43-0618919
(State or other jurisdiction of incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)

One Corporate Woods Drive Bridgeton, MO	63044
(Address of principal executive offices)	(Zip Code)

(314) 645-6600

(Registrant’s telephone number, including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

¨ Written communications pursuant to Rule 425 under the Securities Act.

¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act.

¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.

¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.

Item 4.01 Changes in Registrant’s Certifying Accountant.

On July 1, 2010, K-V Pharmaceutical Company (the “Registrant”) filed a current report on Form 8-K to report the resignation of KPMG LLP (“KPMG”) from its engagement as the Registrant’s principal independent accountants effective June 25, 2010.

The Registrant provided KPMG with a copy of the July 1, 2010 report on Form 8-K and requested that KPMG furnish the Registrant a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements therein. The Registrant is filing this Form 8-K/A to file the letter from KPMG regarding its resignation. A copy of the letter furnished by KPMG, dated July 9, 2010, is filed herewith as Exhibit 16.1.

The Registrant will post this Form 8-K/A on its Internet website at www.kvpharmaceutical.com. References to the Registrant’s website address are included in this Form 8-K/A only as inactive textual references and the Registrant does not intend them to be active links to its website. Information contained on the Registrant’s website does not constitute part of this Form 8-K/A.

Item 9.01 Financial Statements and Exhibits.

(d) The following exhibit is furnished as part of this report:

Exhibit Number	Description
16.1	Letter to the Securities and Exchange Commission from KPMG LLP, dated July 9, 2010.

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Dated: July 13, 2010

K-V PHARMACEUTICAL COMPANY
By:	/s/ Gregory J. Divis, Jr.
	Gregory J. Divis, Jr. Interim President and Interim Chief Executive Officer

EX-16.1

Exhibit 16.1

KPMG LLP

Suite 1000

1000 Walnut Street

Kansas City, MO 64106-2162

July 9, 2010

Securities and Exchange Commission

Washington, D.C. 20549

Ladies and Gentlemen:

We were previously principal accountants for KV Pharmaceutical Company and, under the date of March 25, 2010, we reported on the consolidated financial statements of KV Pharmaceutical Company as of and for the years ended March 31, 2009 and 2008 and the effectiveness of internal control over financial reporting as of March 31, 2009. On June 25, 2010, we resigned. As of the date of our resignation, we had not completed the audit of the consolidated financial statements as of and for the year ended March 31, 2010 and the effectiveness of the internal control over financial reporting as of March 31, 2010. We have read KV Pharmaceutical Company’s statements included under Item 4.01 of its Form 8-K dated July 1, 2010, and we agree with such statements except that we are not in a position to agree or disagree with KV Pharmaceutical Company’s statements set forth in the second and tenth paragraphs.

Very truly yours,

KPMG LLP, is a Delaware limited liability partnership, the U.S. member firm of KPMG International Cooperative (“KPMG International”), a Swiss entity.