<SEC-DOCUMENT>0001104659-21-071507-index.html : 20210625
<SEC-HEADER>0001104659-21-071507.hdr.sgml : 20210625
<ACCEPTANCE-DATETIME>20210525060133
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-21-071507
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210525

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.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>tm2115361d3_correspimg001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: tm2115361d3_correspimg001.jpg

</DOCUMENT>
</SEC-DOCUMENT>