0001193125-14-059164.txt : 20140819 0001193125-14-059164.hdr.sgml : 20140819 20140219191932 ACCESSION NUMBER: 0001193125-14-059164 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AVANIR PHARMACEUTICALS, INC. CENTRAL INDEX KEY: 0000858803 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 330314804 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 20 ENTERPRISE STREET 2: SUITE 200 CITY: ALISO VIEJO STATE: CA ZIP: 92656 BUSINESS PHONE: 949-389-6700 MAIL ADDRESS: STREET 1: 20 ENTERPRISE STREET 2: SUITE 200 CITY: ALISO VIEJO STATE: CA ZIP: 92656 FORMER COMPANY: FORMER CONFORMED NAME: AVANIR PHARMACEUTICALS DATE OF NAME CHANGE: 19981207 FORMER COMPANY: FORMER CONFORMED NAME: LIDAK PHARMACEUTICALS DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm CORRESP
February 19, 2014      Lisa M. Kahle
     T +1 (415) 315-6320
     F +1 (415) 315-6033
     lisa.kahle@ropesgray.com

Via EDGAR and Federal Express

Jim B. Rosenberg

Senior Assistant Chief Accountant

U.S. Securities and Exchange Commission

100 F Street, N.E.

Mail Stop 3030

Washington, D.C. 20549

 

  Re: Avanir Pharmaceuticals, Inc.

Form 10-K for the Fiscal Year Ended September 30, 2013

Filed December 11, 2013

Form 8-K dated January 13, 2014

Filed January 17, 2014

File No. 001-15803

Dear Mr. Rosenberg:

On behalf of Avanir Pharmaceuticals, Inc. (“Avanir”), we are responding to the Staff’s letter dated February 12, 2014 (the “Comment Letter”), relating to the above-referenced filings on Form 10-K and Form 8-K. Avanir is in the process of scheduling internal meetings with management and the Audit Committee of the Board of Directors to discuss and prepare substantive responses to the Comment Letter. Accordingly, Avanir will provide substantive responses to the Comment Letter within 20 business days of February 12, 2014 (i.e., no later than March 13, 2014).

If you have any questions, please do not hesitate to contact me.

 

Sincerely,
/s/ Lisa M. Kahle
Lisa M. Kahle

 

cc: Christine G. Ocampo, Avanir Pharmaceuticals, Inc.

Ryan A. Murr, Ropes & Gray LLP