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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000893220-06-000443.txt : 20081124
<SEC-HEADER>0000893220-06-000443.hdr.sgml : 20081124
<ACCEPTANCE-DATETIME>20060306144201
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000893220-06-000443
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060306

FILER:

	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:		CORRESP

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
<PAGE>
                                                                 Brian J. Kearns
                                                         Chief Financial Officer


March 3, 2006

Kevin Woody
Branch Chief
United States Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549

Dear Kevin:

On Tuesday morning I received your SEC comment letter dated February 27th. I am
writing this letter to confirm your agreement to extend Lannett's required
response date to this comment letter.

I understand that you granted the requested extension and Lannett is now
required to respond to the SEC comment letter no later than Monday, April 3,
2006.

I appreciate your understanding in granting this extension and would like to
thank you in advance for being available to address potential questions as we
respond to your comments.

Sincerely,


Brian J. Kearns
Chief Financial Officer

cc. Mark Brunhofer


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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