July 16, 2020
Securities and Exchange Commission
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)|