-----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, KyFskkC6TjabJqTm9tSP9dnKG7UXadWZgDNN9ekjR5rWFBs/siXvMCxHTEirtsBm 7/m1co+Q4MnU4NeOziqp8A== 0000878088-08-000039.txt : 20090115 0000878088-08-000039.hdr.sgml : 20090115 20080715153855 ACCESSION NUMBER: 0000878088-08-000039 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080715 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PAR PHARMACEUTICAL COMPANIES, INC. CENTRAL INDEX KEY: 0000878088 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 223122182 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 300 TICE BOULEVARD CITY: WOODCLIFF LAKE STATE: NJ ZIP: 07677 BUSINESS PHONE: 201-802-4000 MAIL ADDRESS: STREET 1: 300 TICE BOULEVARD CITY: WOODCLIFF LAKE STATE: NJ ZIP: 07677 FORMER COMPANY: FORMER CONFORMED NAME: PHARMACEUTICAL RESOURCES INC DATE OF NAME CHANGE: 19940526 CORRESP 1 filename1.htm _








July 15, 2008


Via EDGAR


Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn: Jim B. Rosenberg



Par Pharmaceutical Companies, Inc. (the “Company”)

(Commission File No. 001-10827)


Form 10-K for the fiscal year ended December 31, 2007

filed on February 29, 2008



Dear Mr. Rosenberg and Ms. Hartz,

We are in receipt of your letter dated June 30, 2008, containing comments related to your review of the above-referenced Annual Report on Form 10-K.  In your letter, you requested that we respond to comments within 10 business days (July 15th) or advise when a response would be provided.  


In light of the recent July 4th holiday and our ongoing second fiscal quarter close, the Company requests an extension of time to respond to the inquiries contained in your Comment Letter. The Company intends to respond to the Staff’s comments no later than July 29, 2008.


Thank you for your consideration of this request.  Please do not hesitate to contact me at (201) 802-4605 or via facsimile at (201) 391-7693 with any concerns you may have regarding the Company’s proposed timetable for responding to the comment letter.


Sincerely,


/s/ Veronica A. Lubatkin

Veronica A. Lubatkin

Executive Vice President and Chief Financial Officer


Copies to:

Thomas Haughey, Esq.

Whitney J. Smith, Esq.






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