Letter to the S.E.C.

-----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, NpqlnrEQA6mwOfkERLbZZe1+CHCPcKF0c0AOE/CXUZeh38FxcKWzNiWa/LXzIGhd KJxATENV15ziRRI7drmq3g== 0000950144-05-008499.txt : 20060601 0000950144-05-008499.hdr.sgml : 20060601 20050809165549 ACCESSION NUMBER: 0000950144-05-008499 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20050809 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IVAX CORP CENTRAL INDEX KEY: 0000772197 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 161003559 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4400 BISCAYNE BLVD CITY: MIAMI STATE: FL ZIP: 33137 BUSINESS PHONE: 3055756000 MAIL ADDRESS: STREET 1: 4400 BISCAYNE BOULEVARD CITY: MIAMI STATE: FL ZIP: 33137 FORMER COMPANY: FORMER CONFORMED NAME: IVAX CORP DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: IVACO INDUSTRIES INC DATE OF NAME CHANGE: 19871213 FORMER COMPANY: FORMER CONFORMED NAME: INLAND VACUUM INDUSTRIES INC DATE OF NAME CHANGE: 19870611 CORRESP 1 filename1.htm Letter to the S.E.C.

StearnsWeaverMiller Letterhead

August 9, 2005

VIA EDGAR AND FACSIMILE
Jeffrey Riedler, Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549-0404


Re:		IVAX Corporation Registration Statement on Form S-3 File Number 333-122753

Dear Mr. Riedler:

This letter is in response to the Staff’s comments regarding the above-referenced filing, which were provided in your letter to Steven D. Rubin, Esq., dated July 22, 2005. IVAX has today filed Post-Effective Amendment No. 4 to the above-referenced filing which has been amended to include the requested updated information suggested by the Staff’s comments as well as additional information regarding IVAX since the date of the previous filing.

IVAX is also simultaneously filing post-effective amendments to Registration Statement No. 333-126170 and Registration Statement No. 333-126171 so as to include additional selling security holders and to update information in those filings as well.

If you have any questions or if we can provide any additional information, please feel free to contact me at (305) 789-3500.

Thank you for your assistance.


	Very truly yours,
	/s/ Alison W. Miller
	Alison W. Miller, Esq.

cc: Song Brandon, Securities and Exchange Commission

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