0001193125-13-440149.txt : 20140121 0001193125-13-440149.hdr.sgml : 20140120 20131113155136 ACCESSION NUMBER: 0001193125-13-440149 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20131113 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SPECTRUM PHARMACEUTICALS INC CENTRAL INDEX KEY: 0000831547 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 930979187 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11500 S. EASTERN AVE., SUITE 240 CITY: HENDERSON STATE: NV ZIP: 89052 BUSINESS PHONE: 702-835-6300 MAIL ADDRESS: STREET 1: 11500 S. EASTERN AVE., SUITE 240 CITY: HENDERSON STATE: NV ZIP: 89052 FORMER COMPANY: FORMER CONFORMED NAME: NEOTHERAPEUTICS INC DATE OF NAME CHANGE: 19960819 FORMER COMPANY: FORMER CONFORMED NAME: AMERICUS FUNDING CORP DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm CORRESP

SPECTRUM PHARMACEUTICALS, INC.

11500 S. Eastern Ave., Ste. 240

Henderson, NV 89052

November 13, 2013

VIA EDGAR CORRESPONDENCE

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Sasha Parikh, Staff Accountant

 

  Re: Extension of response period to United States Securities and Exchange Commission Staff (the “Staff”) comments made by letter dated October 30, 2013

Dear Ms. Parikh:

Spectrum Pharmaceuticals, Inc. (the “Company”) is in receipt of the Staff comments made by letter dated October 30, 2013 (the “Comment Letter”) in connection with the Company’s Form 10-K for the Fiscal Year Ended December 31, 2012 (File No. 001-35006). The Comment Letter requests that the Company provide responses to the Staff comments contained therein within 10 business days of the receipt of the Comment Letter or that the Company advise the Staff when it will provide the Staff with the requested response. In accordance with your telephone conversation with our outside legal counsel on November 13, 2013, the Company hereby notifies the Staff that the Company intends to provide its responses to the Staff comments contained in the Comment Letter on or prior to November 29, 2013.

Should you have any questions regarding the above, please do not hesitate to contact me at (949) 743-9278, or Marc Alcser, the Company’s outside legal counsel, at (949) 725-4136.

 

Very truly yours,
SPECTRUM PHARMACEUTICALS, INC.

/s/ Kurt A. Gustafson

Kurt A. Gustafson
Executive Vice President and Chief Financial Officer