0001193125-11-231104.txt : 20111011 0001193125-11-231104.hdr.sgml : 20111010 20110824170735 ACCESSION NUMBER: 0001193125-11-231104 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110824 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: ONE CORPORATE WOODS DRIVE CITY: BRIDGETON STATE: MO ZIP: 63044 BUSINESS PHONE: 3146456600 MAIL ADDRESS: STREET 1: ONE CORPORATE WOODS DRIVE CITY: BRIDGETON STATE: MO ZIP: 63044 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DrugTech Corp CENTRAL INDEX KEY: 0001525249 IRS NUMBER: 522013690 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CORPORATE WOODS DRIVE CITY: BRIDGETON STATE: MO ZIP: 63044 BUSINESS PHONE: 314-645-6600 MAIL ADDRESS: STREET 1: ONE CORPORATE WOODS DRIVE CITY: BRIDGETON STATE: MO ZIP: 63044 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FP1096, Inc. CENTRAL INDEX KEY: 0001525251 IRS NUMBER: 232893119 STATE OF INCORPORATION: PA FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CORPORATE WOODS DRIVE CITY: BRIDGETON STATE: MO ZIP: 63044 BUSINESS PHONE: 314-645-6600 MAIL ADDRESS: STREET 1: ONE CORPORATE WOODS DRIVE CITY: BRIDGETON STATE: MO ZIP: 63044 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nesher Discovery Solutions, Inc. CENTRAL INDEX KEY: 0001525253 IRS NUMBER: 131587982 STATE OF INCORPORATION: NY FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CORPORATE WOODS DRIVE CITY: BRIDGETON STATE: MO ZIP: 63044 BUSINESS PHONE: 314-645-6600 MAIL ADDRESS: STREET 1: ONE CORPORATE WOODS DRIVE CITY: BRIDGETON STATE: MO ZIP: 63044 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nesher Pharmaceuticals, Inc. CENTRAL INDEX KEY: 0001525255 IRS NUMBER: 272577844 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CORPORATE WOODS DRIVE CITY: BRIDGETON STATE: MO ZIP: 63044 BUSINESS PHONE: 314-645-6600 MAIL ADDRESS: STREET 1: ONE CORPORATE WOODS DRIVE CITY: BRIDGETON STATE: MO ZIP: 63044 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ther-Rx Corp CENTRAL INDEX KEY: 0001525258 IRS NUMBER: 431833624 STATE OF INCORPORATION: MO FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CORPORATE WOODS DRIVE CITY: BRIDGETON STATE: MO ZIP: 63044 BUSINESS PHONE: 314-645-6600 MAIL ADDRESS: STREET 1: ONE CORPORATE WOODS DRIVE CITY: BRIDGETON STATE: MO ZIP: 63044 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nesher Solutions USA, Inc. CENTRAL INDEX KEY: 0001525259 IRS NUMBER: 263554772 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CORPORATE WOODS DRIVE CITY: BRIDGETON STATE: MO ZIP: 63044 BUSINESS PHONE: 314-645-6600 MAIL ADDRESS: STREET 1: ONE CORPORATE WOODS DRIVE CITY: BRIDGETON STATE: MO ZIP: 63044 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Zeratech Technologies USA, Inc. CENTRAL INDEX KEY: 0001525260 IRS NUMBER: 264306911 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CORPORATE WOODS DRIVE CITY: BRIDGETON STATE: MO ZIP: 63044 BUSINESS PHONE: 314-645-6600 MAIL ADDRESS: STREET 1: ONE CORPORATE WOODS DRIVE CITY: BRIDGETON STATE: MO ZIP: 63044 CORRESP 1 filename1.htm Acceleration Request

[K-V PHARMACEUTICAL LETTERHEAD]

August 24, 2011

VIA EDGAR AND FACSIMILE

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Re: K-V Pharmaceutical Company

Registration Statement on Form S-1

File No. 333-175432

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, K-V Pharmaceutical Company (the “Registrant”) and the subsidiary guarantors of the Registrant listed as co-registrants on Annex A hereto (the “Co-Registrants” and, together with the Registrant, the “Registrants”) respectfully request that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. on August 26, 2011, or as soon thereafter as is practicable.

The Registrants hereby acknowledge that:

 

  •  

should the Commission or the staff, acting pursuant to delegated authority, declare the filing 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 filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

  •  

the Registrants may not assert staff comments and the declaration of 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,

 

K-V PHARMACEUTICAL COMPANY

By:  

/S/ THOMAS S. MCHUGH

 

Thomas S. McHugh

Chief Financial Officer

ANNEX A

 

Co-Registrant

   

File No.

DrugTech Corporation

    333-17543203

FP1096, Inc.

    333-17543202

K-V Discovery Solutions, Inc. (f/k/a Nesher Discovery Solutions, Inc.)

    333-17543201

K-V Generic Pharmaceuticals, Inc. (f/k/a Nesher Pharmaceuticals, Inc.)

    333-17543207

K-V Solutions USA, Inc. (f/k/a Nesher Solutions USA, Inc.)

    333-17543206

Ther-Rx Corporation

    333-17543205

Zeratech Technologies USA, Inc.

    333-17543204