-----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,
 IXwFC1e23I4bRMlJpKVLxMc4zrsah8fhtNhemiIpQCHNuiI6a0AaDqHneBEbYv3u
 02CdL4pYHGiZUZRkHbFkBA==

<SEC-DOCUMENT>0000000000-06-027897.txt : 20081124
<SEC-HEADER>0000000000-06-027897.hdr.sgml : 20081124
<ACCEPTANCE-DATETIME>20060614102803
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-027897
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060614

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LANNETT CO INC
		CENTRAL INDEX KEY:			0000057725
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				230787699
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		9000 STATE RD
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19136
		BUSINESS PHONE:		2153339000

	MAIL ADDRESS:	
		STREET 1:		9000 STATE ROAD
		STREET 2:		9000 STATE ROAD
		CITY:			PHLADELPHIA
		STATE:			PA
		ZIP:			19136

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NETHERLANDS SECURITIES INC
		DATE OF NAME CHANGE:	19660629
PUBLIC REFERENCE ACCESSION NUMBER:		0000950124-05-005382
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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