-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 NM/f6nTwLAPAd62dUGT+rYigOK6YkpOc6vmqBiVOtbxyLaFCxSJRdxDTHBtImLnn
 bi/c9nsGZzfAXoxIcKitwA==

<SEC-DOCUMENT>0000000000-07-056127.txt : 20071231
<SEC-HEADER>0000000000-07-056127.hdr.sgml : 20071231
<ACCEPTANCE-DATETIME>20071115172050
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-056127
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20071115

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AKORN INC
		CENTRAL INDEX KEY:			0000003116
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				720717400
		STATE OF INCORPORATION:			LA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2500 MILLBROOK DRIVE
		CITY:			BUFFALO GROVE
		STATE:			IL
		ZIP:			60089
		BUSINESS PHONE:		8472796100

	MAIL ADDRESS:	
		STREET 1:		2500 MILLBROOK DRIVE
		CITY:			BUFFALO GROVE
		STATE:			IL
		ZIP:			60089
PUBLIC REFERENCE ACCESSION NUMBER:		0000950137-07-003973
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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