December 23, 2019

Pete Meyers
Chief Financial Officer
Eagle Pharmaceuticals, Inc.
50 Tice Boulevard, Suite 315
Woodcliff Lake, NJ 07677

       Re: Eagle Pharmaceuticals, Inc.
           Form 10-K for the fiscal year ended December 31, 2018
           Filed February 28, 2019
           File No. 001-36306

Dear Mr. Meyers:

       We have reviewed your filing and have the following comments. In some of
our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-K for the fiscal year ended December 31, 2018

Item 7. Management's Discussion and Analysis of Financial Condition and Results
of Operations
Results of Operations
Revenues, page 71

1.    Please tell us the extent to which each change in revenue for product
sales was due to
      volume versus price. Please explain your consideration of disclosing this
information in
      your filing.
Research and Development, page 72

2.    Please provide us an analysis of research and development expenses
incurred for each
      year presented by product candidate. Consider providing us proposed
disclosure to be
      included in future periodic reports to improve your disclosure similar to
your disclosure in
      the Form 10-K for the fiscal year ended December 31, 2015.
 Pete Meyers
Eagle Pharmaceuticals, Inc.
December 23, 2019
Page 2
Notes to Consolidated Financial Statements, page F-8

3.       Please tell us why you did not provide disclosure of revenue by
product pursuant to ASC
         280-10-50-40.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

        You may contact Vanessa Robertson at 202-551-3649 or Christine Torney
at 202-551-
3652 if you have questions.



FirstName LastNamePete Meyers                                Sincerely,
Comapany NameEagle Pharmaceuticals, Inc.
                                                             Division of
Corporation Finance
December 23, 2019 Page 2                                     Office of Life
Sciences
FirstName LastName