-----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,
 Aov6iOLfYsNNyif7if2/xeWHrjnfjENjUL8CWcAX5HJuXQpiM/QXudnOz1OtxTrz
 7K+D7HGLANjeKeJEHa7oWQ==

<SEC-DOCUMENT>0000000000-09-009787.txt : 20090409
<SEC-HEADER>0000000000-09-009787.hdr.sgml : 20090409
<ACCEPTANCE-DATETIME>20090225082618
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-09-009787
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090225

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACURA PHARMACEUTICALS, INC
		CENTRAL INDEX KEY:			0000786947
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				110853640
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		616 N. NORTH COURT, SUITE 120
		CITY:			PALATINE
		STATE:			IL
		ZIP:			60067
		BUSINESS PHONE:		847-705-7709

	MAIL ADDRESS:	
		STREET 1:		616 N. NORTH COURT, SUITE 120
		STREET 2:		.
		CITY:			PALATINE
		STATE:			IL
		ZIP:			60067

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HALSEY DRUG CO INC/NEW
		DATE OF NAME CHANGE:	19920703
PUBLIC REFERENCE ACCESSION NUMBER:		0001144204-08-013490
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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