July 16, 2020

 

Via Edgar

 

Securities and Exchange Commission
Filing Desk
100 F Street, N.E.
Washington, D.C. 20549

 

Attention: Mr. Courtney Lindsay

 

Re:

ANI Pharmaceuticals, Inc.

Registration Statement on Form S-3

(File No. 333-239771)

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, ANI Pharmaceuticals, Inc. hereby requests that the above-referenced Registration Statement on Form S-3 be made effective at 4:00 p.m., Washington D.C. time, on July 17, 2020, or as soon thereafter as practicable.

 

Very truly yours,

 

/s/ Stephen P. Carey

 

Stephen P. Carey
Vice President, Finance and Chief Financial Officer

cc:

Karen A. Dempsey (Orrick, Herrington & Sutcliffe LLP)