| RICHARD FEINER | ||
| ATTORNEY AT LAW | ||
| 88 Pine Street | ||
| Of Counsel | 22nd Floor | |
| Silverman Shin | New York, New York 10005 | |
| & Byrne PLLC | (646) 822-1170 | |
| Fax: (917) 720-0863 | ||
| E-Mail RFeiner@Silverfirm.com | ||
| July 15, 2020 |
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Elite Pharmaceuticals, Inc. | |
| Registration Statement on Form S-3 |
Dear Sir or Madam:
On behalf of Elite Pharmaceuticals, Inc. (the “Company”), I file herewith the above-referenced registration statement.
If you have any questions or comments with regard to the filing, please contact me at the above address.
| Very truly yours, | |
| /s/ Richard Feiner | |
| Richard Feiner |