TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 17, 2022 Ryan Debski, Esq. Executive Vice President and General Counsel Eagle Pharmaceuticals, Inc. 50 Tice Boulevard, Suite 315 Woodcliff Lake, NJ 07677 Re: Eagle Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed October 11, 2022 File No. 333-267827 Dear Ryan Debski: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Alan Campbell at 202-551-4224 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Sarah Sellers, Esq.