UNITED STATES OF AMERICA
FEDERAL TRADE COMMISSION
WASHINGTON, D.C. 20580

May 14, 2002

James Ingram
President
Pharmaceutical Formulations, Inc.
460 Plainfield Avenue
Edison, NJ 08818

Re:   Pharmaceutical Formulations, Inc.
          FTC Docket No. C-4038

Dear Mr. Ingram:

The Division of Enforcement staff has reviewed your submission of April 18, 2002, which you have filed to show the manner and form of Pharmaceutical Formulations, Inc.'s ("PFI") compliance with the order referenced above, which was issued on February 19, 2002.

PFI has assured the staff that all "Made in USA" statements have been removed from all analgesic labeling, and PFI has destroyed the portion of its inventory of non-compliant finished goods and labeling that it was unable to deplete in compliance with the order. The staff has concluded, on the assumption that the information submitted is accurate and complete, that no compliance action is indicated at this time. We will not be precluded, however, from recommending to the Commission an appropriate action if the submitted information is inaccurate or incomplete or if PFI violates the terms of the order.

Sincerely,

Elaine D. Kolish
Associate Director