<SEC-DOCUMENT>0001104659-23-071264-index.html : 20230614
<SEC-HEADER>0001104659-23-071264.hdr.sgml : 20230614
<ACCEPTANCE-DATETIME>20230614171610
ACCESSION NUMBER:		0001104659-23-071264
CONFORMED SUBMISSION TYPE:	S-4/A
PUBLIC DOCUMENT COUNT:		26
FILED AS OF DATE:		20230614
DATE AS OF CHANGE:		20230614

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Assertio Holdings, Inc.
		CENTRAL INDEX KEY:			0001808665
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				850598378
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-4/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-272355
		FILM NUMBER:		231015026

	BUSINESS ADDRESS:	
		STREET 1:		100 S. SAUNDERS ROAD
		STREET 2:		SUITE 300
		CITY:			LAKE FOREST
		STATE:			IL
		ZIP:			60045
		BUSINESS PHONE:		(224) 419-7106

	MAIL ADDRESS:	
		STREET 1:		100 S. SAUNDERS ROAD
		STREET 2:		SUITE 300
		CITY:			LAKE FOREST
		STATE:			IL
		ZIP:			60045
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-4/A
<SEQUENCE>1
<FILENAME>tm2315184-6_s4a.htm
<DESCRIPTION>S-4/A
<TEXT>
Document 1 - file: tm2315184-6_s4a.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>tm2315184d7_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
Document 2 - file: tm2315184d7_ex5-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-8.1
<SEQUENCE>3
<FILENAME>tm2315184d7_ex8-1.htm
<DESCRIPTION>EXHIBIT 8.1
<TEXT>
Document 3 - file: tm2315184d7_ex8-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>4
<FILENAME>tm2315184d5_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
Document 4 - file: tm2315184d5_ex23-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>5
<FILENAME>tm2315184d5_ex23-2.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
Document 5 - file: tm2315184d5_ex23-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>6
<FILENAME>tm2315184d5_ex99-1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
Document 6 - file: tm2315184d5_ex99-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>7
<FILENAME>tm2315184d5_ex99-2.htm
<DESCRIPTION>EXHIBIT 99.2
<TEXT>
Document 7 - file: tm2315184d5_ex99-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>8
<FILENAME>tm2315184d5_ex99-3.htm
<DESCRIPTION>EXHIBIT 99.3
<TEXT>
Document 8 - file: tm2315184d5_ex99-3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.4
<SEQUENCE>9
<FILENAME>tm2315184d7_ex99-4.htm
<DESCRIPTION>EXHIBIT 99.4
<TEXT>
Document 9 - file: tm2315184d7_ex99-4.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.5
<SEQUENCE>10
<FILENAME>tm2315184d7_ex99-5.htm
<DESCRIPTION>EXHIBIT 99.5
<TEXT>
Document 10 - file: tm2315184d7_ex99-5.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>11
<FILENAME>lg_assertio-4c.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 11 - file: lg_assertio-4c.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>12
<FILENAME>lg_spectrum-4clr.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 12 - file: lg_spectrum-4clr.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>13
<FILENAME>lg_alliance-4clr.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 13 - file: lg_alliance-4clr.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>14
<FILENAME>lg_innisfree-bwlr.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 14 - file: lg_innisfree-bwlr.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>15
<FILENAME>lg_hcwainwright-bwlr.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 15 - file: lg_hcwainwright-bwlr.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>16
<FILENAME>ft_hcwainwright-bw.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 16 - file: ft_hcwainwright-bw.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>17
<FILENAME>lh_guggenheim-4c.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 17 - file: lh_guggenheim-4c.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>18
<FILENAME>tm2315184d7_ex5-1img001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 18 - file: tm2315184d7_ex5-1img001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>19
<FILENAME>tm2315184d7_ex5-1img002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 19 - file: tm2315184d7_ex5-1img002.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>20
<FILENAME>tm2315184d7_ex8-1img001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 20 - file: tm2315184d7_ex8-1img001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>21
<FILENAME>tm2315184d7_ex99-5img001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 21 - file: tm2315184d7_ex99-5img001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>22
<FILENAME>tm2315184d7_ex99-5img002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 22 - file: tm2315184d7_ex99-5img002.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>23
<FILENAME>tm2315184d5_ex99-2img001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 23 - file: tm2315184d5_ex99-2img001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>24
<FILENAME>tm2315184d5_ex99-3img001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 24 - file: tm2315184d5_ex99-3img001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>25
<FILENAME>tm2315184d7_ex99-4img001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 25 - file: tm2315184d7_ex99-4img001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>26
<FILENAME>tm2315184d7_ex99-4img002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 26 - file: tm2315184d7_ex99-4img002.jpg

</DOCUMENT>
</SEC-DOCUMENT>