# EDGAR Filing Document

**Accession Number:** 0000058411
**File Stem:** 0001393905-23-000023
**Filing Date:** 2023-1
**Character Count:** 1917
**Document Hash:** 3c73d6e38fd5c75ec6981448941095cb
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001393905-23-000023.hdr.sgml**: 20230214

**ACCESSION NUMBER**: 0001393905-23-000023

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230113

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Lee Pharmaceuticals, Inc.
- **CENTRAL INDEX KEY:** 0000058411
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **IRS NUMBER:** 952680312
- **STATE OF INCORPORATION:** CO
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 30 N GOULD STREET
- **STREET 2:** SUITE 5835
- **CITY:** SHERIDAN
- **STATE:** WY
- **ZIP:** 82801
- **BUSINESS PHONE:** 307-278-1360

**MAIL ADDRESS:**
- **STREET 1:** 30 N GOULD STREET
- **STREET 2:** SUITE 5835
- **CITY:** SHERIDAN
- **STATE:** WY
- **ZIP:** 82801

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LEE PHARMACEUTICALS
- **DATE OF NAME CHANGE:** 19920703

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LEE INDUSTRIES INC
- **DATE OF NAME CHANGE:** 19720113

LEE PHARMACEUTICALS, INC.

11 N. Water St.

Mobile, Alabama 36602

JANUARY 13, 2023

**VIA EDGAR**

Attorney Lauren Pierce

Division of Corporation Finance

Office of Technology

U.S. Securities and Exchange Commission

**Re:** **Lee Pharmaceuticals, Inc.**

**Form 1-A: Request for Qualification**

**File No. 024-11991**

Dear Ms. Pierce:

Lee Pharmaceuticals, Inc. (the "Company") hereby requests qualification of the Company's above-referenced Offering Statement on Form 1-A ("Offering Statement") effective at 4:00 PM EDT on Tuesday, January 17, 2023, or as soon as practicable thereafter.

We appreciate your prompt attention to this matter. Please notify me if you need anything further.

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| &nbsp;&nbsp;Sincerely,  |
| &nbsp;&nbsp; <br>*/s/ John B. Morgan*<br> John B. Morgan<br> President<br>|

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