-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, UiQStgaR7sVaVcTPit0Y3DsKTsYf01V6IM3VhEc5lWk+KUKPoBNxhkAgQVXGqexA 0oWAgsMT5UTC1/QlkhKYLg== 0000950144-05-013049.txt : 20061005 0000950144-05-013049.hdr.sgml : 20061005 20051228115725 ACCESSION NUMBER: 0000950144-05-013049 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NOVEN PHARMACEUTICALS INC CENTRAL INDEX KEY: 0000815838 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 592767632 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11960 SW 144TH ST CITY: MIAMI STATE: FL ZIP: 33186 BUSINESS PHONE: 3052535099 MAIL ADDRESS: STREET 1: 11960 SW 144TH STREET CITY: MIAMI STATE: FL ZIP: 33185 CORRESP 1 filename1.htm Noven Pharmaceuticals, Inc.
 

VIA EDGAR
December 28, 2005
Mr. James B. Rosenberg
Senior Assistant Chief Accountant
U.S. Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 6010
Washington, D.C. 20549
Re:   Noven Pharmaceuticals, Inc.
Form 10-K for Fiscal Year Ended December 31, 2004
File No. 0-17254
Dear Mr. Rosenberg:
     We have received your letter dated December 14, 2005 regarding your review of Noven Pharmaceutical Inc.’s Form 10-K for Fiscal Year Ended December 31, 2004. We plan on responding to your letter by Friday, January 20, 2006. Included in Noven’s Form 10-K are the financial statements of our unconsolidated joint venture, Vivelle Ventures LLC, and some of your comments relate to that entity’s financial statements. We have forwarded the applicable questions to Novartis Pharmaceuticals Corporation, who is responsible for the accounting for the joint venture, and will incorporate their responses in our correspondence. Due to this extra level of review and that many of the necessary personnel required to respond to your letter are on vacation for the holidays, we will need longer than the 10 business days to adequately respond to your comments.
     If you have any questions or concerns regarding this timing, please do not hesitate to contact me at (305) 964-3308.
Very truly yours,
/s/ Diane M. Barrett
Diane M. Barrett
Vice President and Chief Financial Officer
Cc:   Mr. Kevin Woody, Branch Chief, U.S. Securities and Exchange Commission
Novartis Pharmaceuticals Corporation

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