0001104659-20-020407.txt : 20200317 0001104659-20-020407.hdr.sgml : 20200317 20200213191236 ACCESSION NUMBER: 0001104659-20-020407 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200213 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AVADEL PHARMACEUTICALS PLC CENTRAL INDEX KEY: 0001012477 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: BLOCK 10-1 BLANCHARDSTOWN CORPORATE PARK STREET 2: BALLYCOOLIN CITY: DUBLIN STATE: L2 ZIP: 15 BUSINESS PHONE: 636-449-1830 MAIL ADDRESS: STREET 1: 16640 CHESTERFIELD GROVE ROAD STREET 2: SUITE 200 CITY: CHESTERFIELD STATE: MO ZIP: 63005 FORMER COMPANY: FORMER CONFORMED NAME: FLAMEL TECHNOLOGIES SA DATE OF NAME CHANGE: 19960422 CORRESP 1 filename1.htm

 

Avadel Pharmaceuticals plc

10 Earlsfort Terrace

Dublin 2, Ireland

D02 T380

 

 

February 13, 2020

 

Via EDGAR Transmission

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re:Avadel Pharmaceuticals plc: Registration Statement on Form S-3 filed February 5, 2020 (File No. 333-236258)

 

Ladies and Gentlemen:

 

Avadel Pharmaceuticals plc (the “Company”) hereby respectfully requests withdrawal of its acceleration request filed on February 13, 2020 relating to the above-referenced registration statement (the “Registration Statement”). The Company is no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

 

If you have any questions regarding this request, please contact Robert E. Puopolo of Goodwin Procter LLP at (617) 570-1393.

 

  Sincerely,
  Avadel Pharmaceuticals plc
   
  /s/ Gregory J. Divis  
   
  Gregory J. Divis
  Chief Executive Officer and Principal Executive Officer

 

cc:Thomas McHugh, Avadel Pharmaceuticals plc
  Phillandas Thompson, Avadel Pharmaceuticals plc
  Robert E. Puopolo, Esq., Goodwin Procter LLP