0001571049-15-010371.txt : 20160309 0001571049-15-010371.hdr.sgml : 20160309 20151229102327 ACCESSION NUMBER: 0001571049-15-010371 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20151229 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ACETO CORP CENTRAL INDEX KEY: 0000002034 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-DRUGS PROPRIETARIES & DRUGGISTS' SUNDRIES [5122] IRS NUMBER: 111720520 STATE OF INCORPORATION: NY FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4 TRI HARBOR COURT CITY: PORT WASHINGTON STATE: NY ZIP: 11050 BUSINESS PHONE: 5166276000 MAIL ADDRESS: STREET 1: 4 TRI HARBOR COURT CITY: PORT WASHINGTON STATE: NY ZIP: 11050 FORMER COMPANY: FORMER CONFORMED NAME: ACETO CHEMICAL CO INC DATE OF NAME CHANGE: 19851203 CORRESP 1 filename1.htm

LOWENSTEIN SANDLER LLP

1251 AVENUE OF THE AMERICAS

NEW YORK, NEW YORK 10020

December 29, 2015

VIA EDGAR

Ms. Tia L. Jenkins
Senior Assistant Chief Accountant
Office of Beverages, Apparel and Mining
Division of Corporation Finance
United States Securities and Exchange Commission
Mail Stop 3561
Washington, D.C. 20549

Re:

Aceto Corporation
Form 10-K for the Fiscal Year Ended June 30, 2015
Filed September 11, 2015
File No. 0-04217

Dear Ms. Jenkins:

I refer to the comment letter, dated December 23, 2015, to Douglas Roth of Aceto Corporation (the “Company”), and to the telephone call between my partner Steven Siesser of Lowenstein Sandler LLP, the Company’s legal counsel, and Linda Cvrkel of your office, which took place on that date.

As discussed with Ms. Cvrkel, the Company hereby requests a 10 business day extension of the comment letter response deadline, in order to have sufficient time to compile and review its responses with its advisors. The Company confirms its intention to respond to your comment letter by January 25, 2016, and appreciates your cooperation in extending the response deadline.

Please do not hesitate to reach out to me (212-204-8697) or my colleague Steven Siesser (212-204-8688) if you wish to discuss any of the foregoing.

Very truly yours,

/s/ Peter H. Ehrenberg