<SEC-DOCUMENT>0001104659-24-049961-index.html : 20240522
<SEC-HEADER>0001104659-24-049961.hdr.sgml : 20240522
<ACCEPTANCE-DATETIME>20240422160119
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-24-049961
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240422

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Assertio Holdings, Inc.
		CENTRAL INDEX KEY:			0001808665
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		ORGANIZATION NAME:           	03 Life Sciences
		IRS NUMBER:				850598378
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	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>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>tm247707d4_correspimg001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: tm247707d4_correspimg001.jpg

</DOCUMENT>
</SEC-DOCUMENT>