-----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, O/TwIQbGTIas6pY0YCnrMrx4gtinSu2TSwnVbCi0Z5j1dOnsmNEgOrfLlCoLoHMF sU26UtjAPZ56MvFTLPdgFA== 0000000000-05-026179.txt : 20060926 0000000000-05-026179.hdr.sgml : 20060926 20050526154058 ACCESSION NUMBER: 0000000000-05-026179 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050526 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: AVANIR PHARMACEUTICALS CENTRAL INDEX KEY: 0000858803 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 330314804 STATE OF INCORPORATION: CA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 11388 SORRENTO VALLEY ROAD STREET 2: STE 200 CITY: SAN DIEGO STATE: CA ZIP: 92121 BUSINESS PHONE: 8586225200 MAIL ADDRESS: STREET 1: 11388 SORRENTO VALLEY ROAD STREET 2: SUITE 200 CITY: SAN DIEGO STATE: CA ZIP: 92121 FORMER COMPANY: FORMER CONFORMED NAME: LIDAK PHARMACEUTICALS DATE OF NAME CHANGE: 19920703 PUBLIC REFERENCE ACCESSION NUMBER: 0000936392-04-000887 LETTER 1 filename1.txt Via Facsimile and U.S. Mail Mail Stop 6010 May 26, 2005 Mr. Gregory P. Hanson Chief Financial Officer Avanir Pharmaceuticals 11388 Sorrento Valley Road San Diego, CA 92121 Re: Avanir Pharmaceuticals Form 10-K for the fiscal year ended September 30, 2004 Filed December 14, 2004 File No. 001-15803 Dear Mr. Hanson, We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, Joel Parker Accounting Branch Chief -----END PRIVACY-ENHANCED MESSAGE-----