# CORRESP — ELITE PHARMACEUTICALS INC /NV/  (ELTP)  (CIK 0001053369)

> <strong>ELITE PHARMACEUTICALS INC /NV/  (ELTP)  (CIK 0001053369) → SEC staff</strong> · filed 2026-03-18 · ticker ELTP · SIC 2834

## What is this

A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters.

## Key facts

- **Accession number:** 0001493152-26-011126
- **Form:** CORRESP
- **Filer:** ELITE PHARMACEUTICALS INC /NV/  (ELTP)  (CIK 0001053369)
- **CIK:** 0001053369
- **Ticker:** ELTP
- **Filed:** 2026-03-18
- **SIC industry:** 2834
- **HQ:** Northvale, NJ

## Primary source

PDF letter: https://www.sec.gov/Archives/edgar/data/1053369/000149315226011126/filename1.htm

EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=1053369&type=UPLOAD&dateb=&owner=include&count=40

## Other comment-letter activity for ELITE PHARMACEUTICALS INC /NV/  (ELTP)  (CIK 0001053369)

- UPLOAD — 2026-04-14 — /comment-letter/0000000000-26-003759
- UPLOAD — 2026-03-04 — /comment-letter/0000000000-26-002233

## Citation

> US Securities and Exchange Commission, EDGAR CORRESP comment letter, ELITE PHARMACEUTICALS INC /NV/  (ELTP)  (CIK 0001053369) (CIK 0001053369), filed 2026-03-18, accession 0001493152-26-011126. Retrieved via MORVS 2026-11-06 from https://api.morvs.ai/comment-letter/0001493152-26-011126.

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*[SEC comment letters dataset](/datasets/sec-comment-letters) · CC0 1.0*
