corresp

-----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, Sgxzb7Vm7SDw8VBqSb3NDR6n9MIWrUCJzwDTybLJybSq0876YnI81zCAhHnewp8D QJwv/qz6tfCyHE/ukqrpdQ== 0000893220-06-002413.txt : 20081124 0000893220-06-002413.hdr.sgml : 20081124 20061113075918 ACCESSION NUMBER: 0000893220-06-002413 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20061113 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 CORRESP 1 filename1.htm corresp

Brian J. Kearns
Chief Financial Officer

November 7, 2006

Jim B. Rosenberg
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549

Dear Mr. Rosenberg:

I am in receipt of your SEC comment letter dated October 26, 2006. I am writing this letter to request an extension of Lannett’s required response date to this comment letter.

Lannett Company is requesting that our response to the above referenced SEC comment letter be submitted no later than Friday, November 24, 2006 in order to provide you with a complete and thorough response.

I appreciate your consideration of this extension request 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

cc. Mark Brunhofer
cc. Kevin Woody

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