VIA EDGAR
June 12, 2014
Mr. Jeffrey P. Riedler
Assistant Director
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
| Re: |
ANI Pharmaceuticals, Inc. Registration Statement on Form S-3 |
Acceleration Request Requested Date: June 13, 2014 Requested Time: 4:30 P.M. Eastern Time |
Dear Mr. Riedler:
Pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, ANI Pharmaceuticals, Inc. (the "Company"), a Delaware corporation, hereby requests that the effectiveness of the Company’s Registration Statement on Form S-3, File No. 333-195949, be accelerated to 4:30 p.m. (Eastern Time), June 13, 2014, or as soon thereafter as is practicable.
The Company acknowledges that: (1) should the U.S. Securities
and Exchange Commission (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; (2) the action of the Commission or the
Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility
for the adequacy and accuracy of the disclosure in the filing; and (3) the Company 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,
ANI PHARMACEUTICALS, INC.
/s/ Arthur S. Przybyl
Arthur S. Przybyl
President and CEO
| cc: | Paul A. Gajer, Esq. |
Jeffrey A. Baumel, Esq.
Dentons US LLP
210 Main Street West, Baudette, MN 56623 ● Phone (218) 634-3500 ● Fax (218) 634-3540
Toll-Free (800) 434-1121