Spectrum Pharmaceuticals, Inc.
11500 S. Eastern Ave., Ste. 240
Henderson, NV 89052
February 1, 2016
SUBMITTED VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Suzanne Hayes
Re: | Spectrum Pharmaceuticals, Inc. |
Registration Statement on Form S-3 (File No. 333- 208760) |
Acceleration Request
Requested Date: | February 3, 2016 | |
Requested Time: | 5:00 P.M. Eastern Time |
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended (the “Securities Act”), Spectrum Pharmaceuticals, Inc., a Delaware corporation (the “Company”), hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to declare the above-captioned Registration Statement on Form S-3 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.
The Company hereby acknowledges that:
• | should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
• | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
• | the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
* * * * *
Should the Staff have questions regarding any of the foregoing, please do not hesitate to contact Marc G. Alcser, an attorney with the Company’s outside legal counsel, Stradling Yocca Carlson & Rauth, P.C., via telephone at (949) 725-4136 or via email atmalcser@sycr.com.
Sincerely, |
SPECTRUM PHARMACEUTICALS, INC. |
/s/ Kurt A. Gustafson |
Kurt A. Gustafson |
Executive Vice President and Chief Financial Officer |
cc:
Spectrum Pharmaceuticals, Inc.
Rajesh C. Shrotriya, M.D., Chairman and Chief Executive Officer
Stradling Yocca Carlson & Rauth, P.C.
Marc G. Alcser, Esq.