<SEC-DOCUMENT>9999999997-20-001108-index.html : 20200409
<SEC-HEADER>9999999997-20-001108.hdr.sgml : 20200409
<ACCEPTANCE-DATETIME>20200303130020
ACCESSION NUMBER:		9999999997-20-001108
CONFORMED SUBMISSION TYPE:	SEC STAFF LETTER
CATEGORY:             	REDACTED EXHIBIT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200303
ACTION DATE:               	20200303
RECEIVED DATE:           	20200303

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:		SEC STAFF LETTER

	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>REDACTED EXHIBIT
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
Document 1 - file: filename1.pdf

</DOCUMENT>
</SEC-DOCUMENT>